[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。   CjR I!}S  
会计报表statement of account Yg_;Eu0'?  
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往来帐目account current T;/Y/Fd  
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现在往来帐||存款额current accout J+oK:tzt8  
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销货帐account sales oCD#Gmr  
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共同计算帐项joint account Ubtu?wRBW  
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未决帐项outstanding account rGjP|v@3^  
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贷方帐项credit account||creditor account cs0;:H*N*  
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借方帐项debit account||debtor account v
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应付帐||应付未付帐account payable ~zdHJ8tYp  
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应收帐||应收未收帐account receivable ce3w0UeV  
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新交易||新帐new account n/ ]<Bc?  
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未决帐||老帐old account k 4|*t}o7  
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现金帐cash account y_aKW4L+  
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流水帐running account '3 B\ I#  
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暂记帐||未定帐suspense account ;=.i+  
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过期帐||延滞帐overdue account||pastdue account M6$9-  
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杂项帐户sundry account RL0#WBR  
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详细帐单||明细表detail account al
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呆帐bad account d
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会计项目title of account |
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会计薄||帐薄account-book %by8i1
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营业报告书||损益计算表account of budiness||business report i5oV,fiZo  
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借贷细帐||交验帐account rendered B @R3j  
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明细帐account stated (%\vp**F  

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与…银行开立一户头to open an account with fgmu*\x<  
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与…银行建立交易to keep account with `# N j8  
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继续记帐to keep account qs96($  
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与…有交易to have an account with i)vbmV  
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作成会计帐||有往来帐项to make out an account with RmR-uQU-c  
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清算||清理债务to make up an account M Y2=lT  
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清洁帐目||与…停止交易to close ones account with v/W\k.?q /  
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结帐to close an account # FAy ]7/O  
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清理未付款to ask an account||to demand an account aan)yP  
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结清差额to balance the account with +3;`4bW  
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清算to settle an account||to liquidate an account||to square an account +prr~v
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审查帐目||监查帐目to audit an account Yqpe2II7  
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检查帐目to examine an account X &s@S5=r]  
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转入A的帐户to charge the amount to As account a#U2y"  
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以计帐方式付款to pay on account _LYI#D  
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代理某人||为某人on ones account||on account of one 1N3qMm^  
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为自己计算||独立帐目on ones own account bL6, fUS  
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由某人收益并负风险on ones account and risk||for ones account and risk y3^>a5z!x  
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由某人负担for ones account||for account of one 9fj8r3 F#  
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按某人指示||列入某人帐户by order and for account of one Ub"6OT1tl  
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列入5月份帐目for May account 8c1ma  
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编入某中帐项下to pass to the account of||to place to the account of v\#1&</qd^  
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寄出清算书to send in an account||to send in render an account K'DRX85F  
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支票薄cheque book xDtJ&6uFw  
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支票陈票人cheque drawer >'MT]@vez  
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持票人cheque holder ;q;}2  
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不记名支票cheque to bearer||bearer cheque Xb'U sQ  
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记名支票||认人支票cheque to order 7c7:B2Lq  
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到期支票antedated cheque Ic,V,#my  
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未到期支票postdated cheque '4x uH3  
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保付支票certified cheque FsXqF&{  
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未获兑现支票，退票returned cheque fg8"fbG`:  
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横线支票crossed cheque >kN%R8*Sx  
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普通横线general crossing rERHfr`OU  
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特别横线special crossing D$W
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空白支票blank cheque x+V@f~2F  
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失效支票，过期支票stale cheque S.$/uDwo  
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普通支票open cheque QT\=>,Fz _  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E2Jmo5yJR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \dzH G/e  
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支票换现金||兑现to cash a cheque SJXA  
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清理票款to clear a cheque /`b(} m  
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保证兑现to certify a cheque OlwORtWzZ  
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填写支票数额to fill up a cheque !9/1_Bjv  
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支票上划线to cross a cheque `BA,_N|6  
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开发支票to make out a cheque `]q>A']Dl  
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签发支票，开立支票to draw a cheque||to issue a cheque j18qY4Gw)  
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透支支票to overdraw a cheque JTw3uM, e  
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背书支票to endorse a cheque "{&?t}rj+  
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请付票款||清付票款to pay a cheque||to honour a cheque !&ly :v!  
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支票退票to dishonour a cheque mqx#N %  
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拒付支票to refuse a cheque '^!1AGF  
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拒付支票to stop payment of a cheque *&m{)cTs  
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提示要求付款to present for payment g
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见票即付持票人payable to bearer |?tUUT!`t  
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支付指定人payable to order rTgCmr'&  
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已过期||无效out of date||stale RO]Vn]qb  
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请给出票人R/D||refer to drawer Td7=La0
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tY1M7B^~  
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文字与数字不一致words and figures differ @Yv.HhO9  
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时间已过account closed tML[~AZh  
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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 7_HJ|QB  
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停止付款payment stopped IfK%i/J  
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支票毁损cheque mutilated <"93  
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汇款||寄钱to remit||to send money 8"fZ>XQ  
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寄票供取款||支票支付to send a cheque for payment cv .R`)l  
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寄款人a remitter -^Pn4
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收款人a remittee ?89K [D|  
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国外汇票foreign Bill Y-0o>:SM  
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国内汇票inland Bill Lrr1) h  
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跟单汇票documentary bill sX8?U ,u  
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空头汇票accommodation bill 3M?vK(zG>P  
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原始汇票original bill ,KfBG<3
 

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改写||换新票据renewed bill 8hKyp5(%l  
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即期汇票sight bill||bill on demand uT#MVv~.  
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…days after date||…days after date…日后付款 RPXkf
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…months after date||…months after date…月后付款 ^Hdru]A$2  
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见票后…日付款…days after sight||…days sight _#kjiJj*  
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见票后…月付款…months after sight||…months sight 3BTXX0yx  
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同组票据set of bills Q9[$8  
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单张汇票sola of exchange||sole of exchange 3RW3<n  
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远期汇票usance bill||bill at usance 0zL7$Q#c  
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长期汇票long bill )(aj  
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短期汇票short bill cc$L56q  
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逾期汇票overdue bill /.[;u1z"^  
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宽限日期days of grace !alO,P%>r  
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电汇telegraphic transfer （T.T） (16U]s  
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邮汇postal order||postal note （Am.）||post office order||money order }IRx$cKV  
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本票promissory note （P/N） #h Np1y2  
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押汇负责书||押汇保证书letter of hypothecation z]d^%>Ef  
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副保||抵押品||付属担保物collateral security ;M95A  
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担保书trust receipt||letter of indemnity cITF= Ez  
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承兑||认付acceptance @aA1=9-L  
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单张承兑general acceptance c04"d"$ x  
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有条件承兑qualified acceptance c1,dT2:=  
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附条件认付conditional acceptance q$;' Fy%oy  
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部分认付partial acceptance   D-/ aS5wM