[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。   9Fm"ei  
会计报表statement of account y2vUthRwo  
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往来帐目account current `poE6\  
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现在往来帐||存款额current accout Ej>g.vp8I  
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销货帐account sales c#]q^L\x  
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共同计算帐项joint account 7=OQ8IM!  
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未决帐项outstanding account pd 8Nke  
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贷方帐项credit account||creditor account 'X!?vK^]p  
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借方帐项debit account||debtor account X2i}vjkY  
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应付帐||应付未付帐account payable B8%{}[ q  
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应收帐||应收未收帐account receivable rzI|?QaPi  
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新交易||新帐new account FsGlJ  
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未决帐||老帐old account kY&h~Q  
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现金帐cash account Mf#83<&K  
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流水帐running account ^U8
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暂记帐||未定帐suspense account X}6#II  
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过期帐||延滞帐overdue account||pastdue account 2spg?]  
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杂项帐户sundry account 1SV^){5I  
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详细帐单||明细表detail account S|GWcSg  
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呆帐bad account gX?n4Csy'  
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会计项目title of account ?Jtg3AY  
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会计薄||帐薄account-book "MiD8wX-  
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营业报告书||损益计算表account of budiness||business report |H ;+1  
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借贷细帐||交验帐account rendered 396R$\q  
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明细帐account stated czBi Dk4  
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与…银行开立一户头to open an account with R.1Xst &i  
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与…银行建立交易to keep account with ;~sr$6  
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继续记帐to keep account 5su.+4z\  
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与…有交易to have an account with ^@}#me@  
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作成会计帐||有往来帐项to make out an account with IF?xnu  
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清算||清理债务to make up an account 
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清洁帐目||与…停止交易to close ones account with wR7aQg  
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结帐to close an account [b5(XIGUN}  
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清理未付款to ask an account||to demand an account :k1$g+(lP  
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结清差额to balance the account with yzc pG6,  
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清算to settle an account||to liquidate an account||to square an account yH(V&Tv  
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审查帐目||监查帐目to audit an account h3h8lt_|  
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检查帐目to examine an account p}8ratmN  
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转入A的帐户to charge the amount to As account /'+4vXc@  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one  . X 0t"  
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为自己计算||独立帐目on ones own account 165WO}(;/  
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由某人收益并负风险on ones account and risk||for ones account and risk Fi k@hu  
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由某人负担for ones account||for account of one \ >(zunL  
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按某人指示||列入某人帐户by order and for account of one KY8^BjY@  
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列入5月份帐目for May account R$v i!0  
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编入某中帐项下to pass to the account of||to place to the account of =sL(^UISl  
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寄出清算书to send in an account||to send in render an account ?#U0eb5u  
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支票薄cheque book rkbl/py  
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支票陈票人cheque drawer Bfu/9ad  
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持票人cheque holder IQo]9Lx  
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不记名支票cheque to bearer||bearer cheque ojiM2QT}m  
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记名支票||认人支票cheque to order 6(!,H<bON  
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到期支票antedated cheque ddGkk@C A  
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未到期支票postdated cheque :YkDn~@  
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保付支票certified cheque >$d d9|[  
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未获兑现支票，退票returned cheque bcGn8  
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横线支票crossed cheque WV9[DFU  
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普通横线general crossing r;@:S~  
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特别横线special crossing .)oQM:F(h  
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空白支票blank cheque FQv0
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失效支票，过期支票stale cheque 'Gm!Jblo@  
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普通支票open cheque A
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <#J<QYF&2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .5$V7t.t$\  
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支票换现金||兑现to cash a cheque 07E".T%Ts  
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清理票款to clear a cheque Sd/d [  
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保证兑现to certify a cheque vzgudxG'z  
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填写支票数额to fill up a cheque d#$i/&gE  
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支票上划线to cross a cheque m'vOFP)'  
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开发支票to make out a cheque 7dL=E"WL  
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签发支票，开立支票to draw a cheque||to issue a cheque -2mOgv  
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透支支票to overdraw a cheque E*#60z7F  
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背书支票to endorse a cheque {b8Y-  
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请付票款||清付票款to pay a cheque||to honour a cheque X2mm'JDwK  
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支票退票to dishonour a cheque x>/@Z6Wxz  
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拒付支票to refuse a cheque t~=@r9`S  
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拒付支票to stop payment of a cheque XzwQ,+IAr  
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提示要求付款to present for payment WYd,tGz  
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见票即付持票人payable to bearer <'yC:HeAwD  
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支付指定人payable to order * =N6_  
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已过期||无效out of date||stale CUM~*  
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请给出票人R/D||refer to drawer s,q!(\{Pv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jWCC`0 T  
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文字与数字不一致words and figures differ O/"&?)[v  
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支票 :Bc;.%  
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时间已过account closed N%i<DsK.u6  
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更改处应加盖印章alterations require initials ] lTfi0}g_  
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时间已过effects not cleared )2hoO_l:  
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停止付款payment stopped
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支票毁损cheque mutilated ,|/$
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汇款||寄钱to remit||to send money r8$TT\?~  
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寄票供取款||支票支付to send a cheque for payment }% *g\%L  
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寄款人a remitter [x,&Gwa  
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收款人a remittee g<Xwk2_=g  
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国外汇票foreign Bill ,8seoX^  
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国内汇票inland Bill FqfeH_-U  
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跟单汇票documentary bill o\N}?Z,Kk  
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空头汇票accommodation bill <jF<_j  
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原始汇票original bill P%c<0y"O:>  
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改写||换新票据renewed bill &x3y.}1
 
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即期汇票sight bill||bill on demand P<1zXs.H  
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…days after date||…days after date…日后付款 4Hw8w7us:  
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…months after date||…months after date…月后付款 fXN;N&I  
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见票后…日付款…days after sight||…days sight <}evOw2  
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见票后…月付款…months after sight||…months sight +.=a R<Q  
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同组票据set of bills Lt )t}0  
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单张汇票sola of exchange||sole of exchange g)zy^aDf  
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远期汇票usance bill||bill at usance n`6vM4rM)  
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长期汇票long bill _z_uz\#,  
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短期汇票short bill B;EdLs}  
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逾期汇票overdue bill -" DI,o  
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宽限日期days of grace Es?~Dd  
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电汇telegraphic transfer （T.T） Ls9G:>'rR  
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邮汇postal order||postal note （Am.）||post office order||money order *p VKMmU  
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本票promissory note （P/N） z*:^*,  
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押汇负责书||押汇保证书letter of hypothecation J6jrtLh  
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副保||抵押品||付属担保物collateral security GX\/2P7CZ  
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担保书trust receipt||letter of indemnity y>|7'M
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承兑||认付acceptance =8[HC}s|$  
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单张承兑general acceptance \07 s'W U  
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有条件承兑qualified acceptance $$AKz\  
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附条件认付conditional acceptance !qT.D:!@zF  
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部分认付partial acceptance   X#IVjc:&L