[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。   v&U'%1|  
会计报表statement of account :&dY1.<N+  
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往来帐目account current V|{ )P@Q  
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现在往来帐||存款额current accout `^s(r> 2  
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销货帐account sales M~7?m/Wj  
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共同计算帐项joint account )F<<M+q=  
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未决帐项outstanding account (@M=
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贷方帐项credit account||creditor account ]k{cPK  
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借方帐项debit account||debtor account Ih`
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应付帐||应付未付帐account payable 8ne'x!1 D  

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应收帐||应收未收帐account receivable h=4m2m  
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新交易||新帐new account RGLwtN  
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未决帐||老帐old account O(/K@e  
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现金帐cash account 43:~kCF[s  
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流水帐running account 5qG7LO.  
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暂记帐||未定帐suspense account )l30~5u<J  
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过期帐||延滞帐overdue account||pastdue account !M^pL|
 
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杂项帐户sundry account C)#:zv m  
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详细帐单||明细表detail account uaJ5'*  
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呆帐bad account ^5,ASU  
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会计项目title of account mL6/NSSz  
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会计薄||帐薄account-book A%+~   
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营业报告书||损益计算表account of budiness||business report `i{o8l  
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借贷细帐||交验帐account rendered )[nzmL*w  
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明细帐account stated wau81rSd  
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与…银行开立一户头to open an account with `fc*/D  
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与…银行建立交易to keep account with ^Gd<miw  
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继续记帐to keep account ,Y!T!o}1  
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与…有交易to have an account with cPS!%?}I  
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作成会计帐||有往来帐项to make out an account with Xq)'p8C?  
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清算||清理债务to make up an account R9#Z=f,  
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清洁帐目||与…停止交易to close ones account with {H>iL  
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结帐to close an account 3G>E>yJ  
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清理未付款to ask an account||to demand an account "?S#vUS+ 2  
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结清差额to balance the account with xHL{3^  
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清算to settle an account||to liquidate an account||to square an account {_ 1q`5o  
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审查帐目||监查帐目to audit an account H+: $ 7;  
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检查帐目to examine an account R0=/ Th -  
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转入A的帐户to charge the amount to As account <Jvrmm[  
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以计帐方式付款to pay on account z1:auodI@  
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代理某人||为某人on ones account||on account of one %-SP  
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为自己计算||独立帐目on ones own account P]x@h  
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由某人收益并负风险on ones account and risk||for ones account and risk oC?b]tzj  
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由某人负担for ones account||for account of one 0GG
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按某人指示||列入某人帐户by order and for account of one !eO?75/  
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列入5月份帐目for May account t+#
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编入某中帐项下to pass to the account of||to place to the account of <37vWK1+  
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寄出清算书to send in an account||to send in render an account .Q#E b %%  
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支票薄cheque book q\/|nZO4  
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支票陈票人cheque drawer Y#m0/1-  
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持票人cheque holder mPu5%%  
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不记名支票cheque to bearer||bearer cheque y^XwJX-f  
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记名支票||认人支票cheque to order w9oiu$7),  
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到期支票antedated cheque _Nj;Ni2rD  
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未到期支票postdated cheque QO k%Q$^G  
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保付支票certified cheque B845BSmh  
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未获兑现支票，退票returned cheque E*ic9Za8`h  
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横线支票crossed cheque AiyjrEa%  
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普通横线general crossing z(m*]kpL"  
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特别横线special crossing gC3{:MC-G  
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空白支票blank cheque @NV q .z  
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失效支票，过期支票stale cheque )rXP2Z  
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普通支票open cheque E u@TCw8@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fLys$*^)^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MAR; k?d  
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支票换现金||兑现to cash a cheque KavRW.
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清理票款to clear a cheque bT>^% H3  
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保证兑现to certify a cheque $EtZ5?qS  
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填写支票数额to fill up a cheque Ii"cDH9  
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支票上划线to cross a cheque O
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开发支票to make out a cheque  e%qMrR  
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签发支票，开立支票to draw a cheque||to issue a cheque !|`YNsR  
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透支支票to overdraw a cheque EJ86k>]  
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背书支票to endorse a cheque Bd7A-T)q!  
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请付票款||清付票款to pay a cheque||to honour a cheque =|jOio=s:  
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支票退票to dishonour a cheque on(W^ocnD  
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拒付支票to refuse a cheque S4tdWA  
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拒付支票to stop payment of a cheque CqF<  BE  
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提示要求付款to present for payment 6%5A&&O(b  
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见票即付持票人payable to bearer m@yaF: R  
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支付指定人payable to order Ot/Y?=j~  
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已过期||无效out of date||stale + c+#InsY  
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请给出票人R/D||refer to drawer Vdh5s292h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '!b1~+PV  
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文字与数字不一致words and figures differ $l7 <j_C  
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支票 !1-:1Whz8  
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时间已过account closed qIuY2b`6  
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更改处应加盖印章alterations require initials j@&F[r  
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时间已过effects not cleared OF2*zU7M  
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停止付款payment stopped >#)^4-e  
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支票毁损cheque mutilated /!P,o}l7  
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汇款||寄钱to remit||to send money 4pduzO'I  
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寄票供取款||支票支付to send a cheque for payment W{*U#:Jx1  
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寄款人a remitter kL*
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收款人a remittee [?Cv^t${+  
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国外汇票foreign Bill lA<n}N)j  
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国内汇票inland Bill g Fizw:l
 
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跟单汇票documentary bill ^a^b
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空头汇票accommodation bill r'/&{?Je/  
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原始汇票original bill =.a}  
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改写||换新票据renewed bill c<bV3,  
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即期汇票sight bill||bill on demand BbsgZ4  
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…days after date||…days after date…日后付款 #{K}o}  
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…months after date||…months after date…月后付款 iMjoatt  
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见票后…日付款…days after sight||…days sight k
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见票后…月付款…months after sight||…months sight C0C2]xx{  
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同组票据set of bills ;> hRj!  
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单张汇票sola of exchange||sole of exchange lCafsIB  
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远期汇票usance bill||bill at usance ?vt#M^Q   
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长期汇票long bill yz}ik^T  
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短期汇票short bill R7\T.;8+  
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逾期汇票overdue bill =[JstiT?E  
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宽限日期days of grace 35Ro85j  
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电汇telegraphic transfer （T.T） p=!12t  
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邮汇postal order||postal note （Am.）||post office order||money order knn9s0'Q  
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本票promissory note （P/N） 'XJqh|G  
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押汇负责书||押汇保证书letter of hypothecation C/?x`2'  
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副保||抵押品||付属担保物collateral security r2%Qk  
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担保书trust receipt||letter of indemnity 3/N~`!zeX  
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承兑||认付acceptance `pb=y}  
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单张承兑general acceptance iNs@8<=$T  
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有条件承兑qualified acceptance 82)%`$yZw[  
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附条件认付conditional acceptance NR,R.N^[  
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部分认付partial acceptance   eZ]>;5