[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。   zIm!8a  
会计报表statement of account 2fA9L _:0  
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往来帐目account current y`dzo`f  
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现在往来帐||存款额current accout (!=aRC.-  
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销货帐account sales ]jrxrUl  
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共同计算帐项joint account Xqw7lj;K  
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未决帐项outstanding account {HDlv[O%  
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贷方帐项credit account||creditor account x~^nlnKVf  
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借方帐项debit account||debtor account 9m!fW|4  
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应付帐||应付未付帐account payable TQH#sx  
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应收帐||应收未收帐account receivable ]={Hq9d@  
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新交易||新帐new account AJu.  
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未决帐||老帐old account 70eN]OY  
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现金帐cash account J)o%83//  
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流水帐running account 5"U7I{\  
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暂记帐||未定帐suspense account tP-
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过期帐||延滞帐overdue account||pastdue account Hw? J1#1IE  
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杂项帐户sundry account 4.TG&IQ nN  
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详细帐单||明细表detail account vq}V0- <  
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呆帐bad account ryN-d%t?  
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会计项目title of account 9pXFC9  
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会计薄||帐薄account-book t%)L8%Jr  
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营业报告书||损益计算表account of budiness||business report B?jF1F!9  
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借贷细帐||交验帐account rendered &+\wYa,  
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明细帐account stated HV}NT~
 
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与…银行开立一户头to open an account with BjA|H  
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与…银行建立交易to keep account with 2]@U$E='s  
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继续记帐to keep account 0Vg8o @  
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与…有交易to have an account with hVd63_OO  
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作成会计帐||有往来帐项to make out an account with (j2]:BVu  
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清算||清理债务to make up an account l!GAMK 6o  
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清洁帐目||与…停止交易to close ones account with T;I a;<mfE  
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结帐to close an account KpSHf9!&[  
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清理未付款to ask an account||to demand an account ^G=s<pp  
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结清差额to balance the account with |[C3_'X  
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清算to settle an account||to liquidate an account||to square an account m\[r6t]V  
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审查帐目||监查帐目to audit an account 
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检查帐目to examine an account 9>%ti&_-jt  
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转入A的帐户to charge the amount to As account an =8['X  
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以计帐方式付款to pay on account *ax$R6a#X  
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代理某人||为某人on ones account||on account of one 8 YsDE_  
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为自己计算||独立帐目on ones own account FY@ErA7~  
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由某人收益并负风险on ones account and risk||for ones account and risk +QGZ2_vW  
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由某人负担for ones account||for account of one >$j?2,Za(V  
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按某人指示||列入某人帐户by order and for account of one buu~#m1z  
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列入5月份帐目for May account aSkH<5i`v  
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编入某中帐项下to pass to the account of||to place to the account of ).0kl wfV  
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寄出清算书to send in an account||to send in render an account sxkWg>  
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支票薄cheque book c&me=WD  
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支票陈票人cheque drawer  i;B &~  
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持票人cheque holder 5XtIVHA@{  
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不记名支票cheque to bearer||bearer cheque r)<c ~\0 7  
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记名支票||认人支票cheque to order qh9d.Q+n  
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到期支票antedated cheque ICdfak  
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未到期支票postdated cheque f?JP=j  
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保付支票certified cheque k%D|17I  
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未获兑现支票，退票returned cheque XgI;2Be+&a  
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横线支票crossed cheque k'8tqIUN]  
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普通横线general crossing #_SsSD=.Sy  
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特别横线special crossing $;pHv<  
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空白支票blank cheque =28ZSo^  
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失效支票，过期支票stale cheque 6bDizS}  
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普通支票open cheque +!Q*ie+q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d@%PTSX  
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支票换现金||兑现to cash a cheque I~GHx5Dk  
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清理票款to clear a cheque p9 G{Q  
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保证兑现to certify a cheque j}O qWX>/  
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填写支票数额to fill up a cheque nYR#Q|  
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支票上划线to cross a cheque ({zWyl  
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开发支票to make out a cheque /ykc`E?f  
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签发支票，开立支票to draw a cheque||to issue a cheque CG95ScrX  
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透支支票to overdraw a cheque dVk(R9 8  
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背书支票to endorse a cheque 4AKr.a0q  
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请付票款||清付票款to pay a cheque||to honour a cheque LF @_|oI  
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支票退票to dishonour a cheque Te[v+jgLY,  
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拒付支票to refuse a cheque 3tCTPZy  
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拒付支票to stop payment of a cheque 934j5D  
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提示要求付款to present for payment qJ(uak  
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见票即付持票人payable to bearer -3i(N.)<;  
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支付指定人payable to order qR!ZtJ5j  
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已过期||无效out of date||stale =  g &  
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请给出票人R/D||refer to drawer i9zh X1#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iAQ[;M3p  
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文字与数字不一致words and figures differ >oWP
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支票 JyTETf,y  
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时间已过account closed uP%VL}%0  
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更改处应加盖印章alterations require initials %;
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时间已过effects not cleared )s^gT]"N  
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停止付款payment stopped Y\_mqd  
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支票毁损cheque mutilated M !"Q7>d  
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汇款||寄钱to remit||to send money ";(m,if-  
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寄票供取款||支票支付to send a cheque for payment hs;|,r  
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寄款人a remitter .O0eSp|e  
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收款人a remittee um]*nXIr  
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国外汇票foreign Bill >BO!jv!a  
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国内汇票inland Bill 
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跟单汇票documentary bill v8E:64  
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空头汇票accommodation bill ;+f(1=x  
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原始汇票original bill >/GYw"KK  
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改写||换新票据renewed bill YL;*%XmAG  
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即期汇票sight bill||bill on demand Vz,"vBds  
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…days after date||…days after date…日后付款 R<h:>.M  
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…months after date||…months after date…月后付款 ,+n {xI2  
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见票后…日付款…days after sight||…days sight [9CBTSr  
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见票后…月付款…months after sight||…months sight d5LL( "  
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同组票据set of bills [QT H~  
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单张汇票sola of exchange||sole of exchange QN~9O^  
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远期汇票usance bill||bill at usance +r =p,leb  
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长期汇票long bill {1wjIo"ptg  
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短期汇票short bill SC0_ h(zb,  
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逾期汇票overdue bill G-T2b,J [
 
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宽限日期days of grace Zo5 .Yse  
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电汇telegraphic transfer （T.T） 4ze4{a^  
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邮汇postal order||postal note （Am.）||post office order||money order {[.<BU-  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation Vnq&lz%QqC  
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副保||抵押品||付属担保物collateral security ]p2M!N,?  
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担保书trust receipt||letter of indemnity @eGJ_
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承兑||认付acceptance \{ui{8+G  

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单张承兑general acceptance pkL& j<{  
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有条件承兑qualified acceptance [nam H a  
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附条件认付conditional acceptance Z'vGX,:  
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部分认付partial acceptance   E$'Zd,|f=