[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。   O`W&`B(*k  
会计报表statement of account yNu%D$6u7  
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往来帐目account current + s snCr  
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现在往来帐||存款额current accout !rMl" Y[  
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销货帐account sales %<Q ?|}  
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共同计算帐项joint account 2o5v{W  
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未决帐项outstanding account "nK (+Z  
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贷方帐项credit account||creditor account uoe5@j2  
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借方帐项debit account||debtor account Ur]~>-Z  
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应付帐||应付未付帐account payable >Rbgg1^]5  
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应收帐||应收未收帐account receivable Y@S?0  
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新交易||新帐new account xwj%
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未决帐||老帐old account ^#R-_I  
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现金帐cash account KsGSs9  
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流水帐running account zJ#e3o.  
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暂记帐||未定帐suspense account ,XW6W&vR;  
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过期帐||延滞帐overdue account||pastdue account '?5=j1  
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杂项帐户sundry account 8=7u,t  
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详细帐单||明细表detail account | zj$p~  
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呆帐bad account 7g5sJj  
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会计项目title of account d'Z|+lq:  
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会计薄||帐薄account-book Y.@ vdW  
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营业报告书||损益计算表account of budiness||business report @5zL4n@w  
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借贷细帐||交验帐account rendered :n>m">4  
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明细帐account stated HPpKti7g  
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与…银行开立一户头to open an account with 8;.WX  
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与…银行建立交易to keep account with ^Ebaq`{V\'  
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继续记帐to keep account rj QV;kX>  
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与…有交易to have an account with Gs.id^Sf  
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作成会计帐||有往来帐项to make out an account with a7nbGqsx  
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清算||清理债务to make up an account a~7`;Ar  
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清洁帐目||与…停止交易to close ones account with tH2y:o72  
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结帐to close an account jw5Bbyk  
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清理未付款to ask an account||to demand an account }9aYU;9D  
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结清差额to balance the account with B~V^?."  
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清算to settle an account||to liquidate an account||to square an account 4EJ  
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审查帐目||监查帐目to audit an account V"#ie Yn  
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检查帐目to examine an account H@qA  X  
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转入A的帐户to charge the amount to As account tz)aQ6p\X  
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以计帐方式付款to pay on account 200/  
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代理某人||为某人on ones account||on account of one \ty{KAc&  
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为自己计算||独立帐目on ones own account IKMkpX!]  
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由某人收益并负风险on ones account and risk||for ones account and risk "9jt 2@<  
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由某人负担for ones account||for account of one &q^\*<B.^  
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按某人指示||列入某人帐户by order and for account of one /bv1R5  
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列入5月份帐目for May account :hr% 6K7  
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编入某中帐项下to pass to the account of||to place to the account of 0+L:+S  
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寄出清算书to send in an account||to send in render an account <ZcJC+k  
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支票薄cheque book ?f
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支票陈票人cheque drawer un([3r  
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持票人cheque holder {9:[nqX  
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不记名支票cheque to bearer||bearer cheque sdN@ZP  
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记名支票||认人支票cheque to order WzG]9$v &  
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到期支票antedated cheque [A~n=m5H  
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未到期支票postdated cheque -KV)1kET  
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保付支票certified cheque ]JDKoA{S0  
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未获兑现支票，退票returned cheque D)shWJRlvW  
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横线支票crossed cheque 'O>p@BEK  
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普通横线general crossing JG^fu*K  
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特别横线special crossing lZ,w#sqbY  
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空白支票blank cheque 
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失效支票，过期支票stale cheque 9 AWFjoXl"  
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普通支票open cheque bU4l|i;j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "?AJ(>wP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V}aZ}m{J  
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支票换现金||兑现to cash a cheque vu@@!cT6e  
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清理票款to clear a cheque Je*hyi7  
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保证兑现to certify a cheque o}b_`O  
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填写支票数额to fill up a cheque ]?*'[  
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支票上划线to cross a cheque QTIC5cl,  
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开发支票to make out a cheque K+<F, P  
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签发支票，开立支票to draw a cheque||to issue a cheque sl_f+h0  
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透支支票to overdraw a cheque cqG&n0 zb  
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背书支票to endorse a cheque -Oplk*  
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请付票款||清付票款to pay a cheque||to honour a cheque 9jI5bi)  
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支票退票to dishonour a cheque , Y^GQ`~#  
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拒付支票to refuse a cheque ],F@.pg  
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拒付支票to stop payment of a cheque tHmV4H$  
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提示要求付款to present for payment yq6:7<  
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见票即付持票人payable to bearer i:2eJ.  
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支付指定人payable to order @n;$Edza/  
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已过期||无效out of date||stale _ykT(`.#  
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请给出票人R/D||refer to drawer ;:aCZ8e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uF\ ;m.  
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文字与数字不一致words and figures differ bG/[mZpRT  
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支票 qsHjqK@(  
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时间已过account closed bj_oA i  
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更改处应加盖印章alterations require initials ~#|Pe1Y  
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时间已过effects not cleared 3>%:%bP  
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停止付款payment stopped _e$T'*q  
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支票毁损cheque mutilated ?btZdnQ))S  
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汇款||寄钱to remit||to send money 1Ts$kdO  
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寄票供取款||支票支付to send a cheque for payment |WsB0R  
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寄款人a remitter vu`,:/|h  
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收款人a remittee T[eb<  
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国外汇票foreign Bill j S<."a/n  
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国内汇票inland Bill LuvRxmQ`  
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跟单汇票documentary bill ^(~%'f  
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空头汇票accommodation bill maVfLVx-  
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原始汇票original bill @w73U;9\  
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改写||换新票据renewed bill ]h?p3T$h  
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即期汇票sight bill||bill on demand pFcCe 'd"  
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…days after date||…days after date…日后付款 B3'-:  
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…months after date||…months after date…月后付款 SYwB #|  
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见票后…日付款…days after sight||…days sight PgdHH:v)  
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见票后…月付款…months after sight||…months sight CqR ^w(  
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同组票据set of bills <g1=jG:7k  
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单张汇票sola of exchange||sole of exchange 85qD~o?O  
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远期汇票usance bill||bill at usance {'z(   
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长期汇票long bill *9tRhRc  
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短期汇票short bill s@(ME1j(U!  
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逾期汇票overdue bill $7*@TMX  
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宽限日期days of grace p|Qn?^ C:  
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电汇telegraphic transfer （T.T） _*++xF1  
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邮汇postal order||postal note （Am.）||post office order||money order zg$NrI&  
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本票promissory note （P/N） IlZ$Jd  
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押汇负责书||押汇保证书letter of hypothecation )yUSuK(Vu  
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副保||抵押品||付属担保物collateral security e\.  
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担保书trust receipt||letter of indemnity u1`JvfLrL  
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承兑||认付acceptance q +!i6!6r  
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单张承兑general acceptance )i<Qg.@MX  
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有条件承兑qualified acceptance \: R Akf<  
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附条件认付conditional acceptance 4wPP/`  
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部分认付partial acceptance   KebC$g@W