[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。   h8;H<Y;yQ  
会计报表statement of account S>Gb Jt(]  
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往来帐目account current 
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现在往来帐||存款额current accout E 5mYFVK  
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销货帐account sales  RcZ&/MY  
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共同计算帐项joint account S%wdXe  
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未决帐项outstanding account =NWzsRl,  
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贷方帐项credit account||creditor account c(!pcB8  
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借方帐项debit account||debtor account Hr \vu`p$  
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应付帐||应付未付帐account payable UlPGB2B  
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应收帐||应收未收帐account receivable oq,*@5xV2  
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新交易||新帐new account F z| r[  
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未决帐||老帐old account $F]*B `  
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现金帐cash account %UG|R:   
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流水帐running account n} ]gAX  
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暂记帐||未定帐suspense account ]1I-e2Q-J  
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过期帐||延滞帐overdue account||pastdue account L:.Rv0XT  
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杂项帐户sundry account iaQFVROu  
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详细帐单||明细表detail account >}d6)s|   
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呆帐bad account B|=S-5pv*  
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会计项目title of account |_a^+!P  
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会计薄||帐薄account-book -tp3qi  
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营业报告书||损益计算表account of budiness||business report eUD 5V  
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借贷细帐||交验帐account rendered Ki /j\  
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明细帐account stated f^Q)lIv  
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与…银行开立一户头to open an account with qporH]J-E  
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与…银行建立交易to keep account with WGUd@l
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继续记帐to keep account R,-DP/ (im  
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与…有交易to have an account with OSwum!hzN  
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作成会计帐||有往来帐项to make out an account with Z0M|Bv9_  
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清算||清理债务to make up an account zGP@!R`_  
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清洁帐目||与…停止交易to close ones account with 6dRvx;d  
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结帐to close an account UxnZA5Lk*  
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清理未付款to ask an account||to demand an account B D mF+  
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结清差额to balance the account with X$_z"t  
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清算to settle an account||to liquidate an account||to square an account )Zfb M|  
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审查帐目||监查帐目to audit an account &InF
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检查帐目to examine an account ~{t<g ;F  
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转入A的帐户to charge the amount to As account w%%*3[--X  
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以计帐方式付款to pay on account t24.u+O  
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代理某人||为某人on ones account||on account of one n -x
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为自己计算||独立帐目on ones own account Y 9BKd78Y  

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由某人收益并负风险on ones account and risk||for ones account and risk m=60a@o]  
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由某人负担for ones account||for account of one l(8@?t^;  
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按某人指示||列入某人帐户by order and for account of one <9S5  
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列入5月份帐目for May account 1
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编入某中帐项下to pass to the account of||to place to the account of 6|1*gl1_LD  
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寄出清算书to send in an account||to send in render an account i4)]lWnd  
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支票薄cheque book ">q?(i\  
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支票陈票人cheque drawer & z5:v-G?  
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持票人cheque holder wNMA)S  
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不记名支票cheque to bearer||bearer cheque Q}1qt4xy*  
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记名支票||认人支票cheque to order Sre:l'
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到期支票antedated cheque B8>@q!G8P  
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未到期支票postdated cheque .~|[* q\  
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保付支票certified cheque uC2qP)m,^  
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未获兑现支票，退票returned cheque )2R]KU_=g  
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横线支票crossed cheque ucUuhS5  
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普通横线general crossing $LtCI  
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特别横线special crossing h#uk-7  
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空白支票blank cheque 4!Lj\.!$  
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失效支票，过期支票stale cheque +<WNAmh   
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普通支票open cheque kM3#[#6$!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HyIyrUrYW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {ApjOIxk  
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支票换现金||兑现to cash a cheque n^/)T3mz{  
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清理票款to clear a cheque v R! y#  
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保证兑现to certify a cheque M/YS%1  
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填写支票数额to fill up a cheque Jl ?_GX}ZY  
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支票上划线to cross a cheque LB^xdMXi  
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开发支票to make out a cheque a&B@F]+  
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签发支票，开立支票to draw a cheque||to issue a cheque Xl E0oN~{  
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透支支票to overdraw a cheque 5JS*6|IbD{  
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背书支票to endorse a cheque i$CF
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请付票款||清付票款to pay a cheque||to honour a cheque Y.%Vvg4z3  
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支票退票to dishonour a cheque T/jxsIt3  
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拒付支票to refuse a cheque X#o;`QM  
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拒付支票to stop payment of a cheque :)%cL8Nz]$  
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提示要求付款to present for payment kkXe=f%  
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见票即付持票人payable to bearer :0Fc E,1  
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支付指定人payable to order <]*Jhnx/  
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已过期||无效out of date||stale 9fsc>9  
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请给出票人R/D||refer to drawer Uh'W d_?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ri4:w_/{,Y  
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文字与数字不一致words and figures differ S(lqj6aa}  
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支票 bn
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时间已过account closed ]-l4  
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更改处应加盖印章alterations require initials <80M$a g  
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停止付款payment stopped 1"T&B0G3l  
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支票毁损cheque mutilated S}K-\[i?  
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汇款||寄钱to remit||to send money <g, 21(bc  
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寄票供取款||支票支付to send a cheque for payment Qd}h:U^  
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寄款人a remitter q2M%AvR  
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收款人a remittee }mS +%w"j  
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国外汇票foreign Bill $-
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国内汇票inland Bill <p[ RhP  
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跟单汇票documentary bill DMT2~mh  
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空头汇票accommodation bill ST\d-x  
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原始汇票original bill +b{tk=Q:  
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改写||换新票据renewed bill P2 +^7x?  
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即期汇票sight bill||bill on demand x%RE3J-  
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…days after date||…days after date…日后付款 B|rf[EI>  
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…months after date||…months after date…月后付款 J(`(PYo\i  
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见票后…日付款…days after sight||…days sight E D_J8+  
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见票后…月付款…months after sight||…months sight =UFmN"  
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同组票据set of bills '>UQsAvm  
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单张汇票sola of exchange||sole of exchange g=kuM  
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远期汇票usance bill||bill at usance {IQCA-AI  
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长期汇票long bill MJ`BlE,Fmb  
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短期汇票short bill gz`P~7-w:  
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逾期汇票overdue bill wfBf&Z0{  
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宽限日期days of grace 2]-xmS>|b  
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电汇telegraphic transfer （T.T） Y1U\VU  
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邮汇postal order||postal note （Am.）||post office order||money order jxA*Gg3cT5  
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本票promissory note （P/N）  :X~{,J  
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押汇负责书||押汇保证书letter of hypothecation `1)n2<B  
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副保||抵押品||付属担保物collateral security 'P<T,:z?  
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担保书trust receipt||letter of indemnity <bxp/#6D  
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承兑||认付acceptance +b6kU{  
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单张承兑general acceptance G/5]0]SO  
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有条件承兑qualified acceptance [ZkK)78}k  
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附条件认付conditional acceptance ;NeN2|I]  

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部分认付partial acceptance   orzy&4