[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。   =S-'
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会计报表statement of account AO9F.A<T5  
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往来帐目account current w*ig[{ I  
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现在往来帐||存款额current accout v.+-)RLQg  
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销货帐account sales 0 )#5_-%  
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共同计算帐项joint account )L`0VTw'M  
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未决帐项outstanding account X LPO_tD  
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贷方帐项credit account||creditor account v\t$. _at  
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借方帐项debit account||debtor account <?,o {  
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应付帐||应付未付帐account payable j%b/1@I  
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应收帐||应收未收帐account receivable
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新交易||新帐new account DPi%[CRH  
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未决帐||老帐old account waW2$9O  
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现金帐cash account :Cw|BX@??U  
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流水帐running account qp_k
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暂记帐||未定帐suspense account Ta%{Wa\U9z  
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过期帐||延滞帐overdue account||pastdue account ^$24231^  
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杂项帐户sundry account KDuM;  
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详细帐单||明细表detail account ]&qujH^Dd*  
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呆帐bad account fnG&29x  
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会计项目title of account L=Fm:O'#2  
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会计薄||帐薄account-book wZ,9~P7  
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营业报告书||损益计算表account of budiness||business report Ajr]&H4  
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借贷细帐||交验帐account rendered SgHLs
  
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明细帐account stated YW}q@AY7  
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与…银行开立一户头to open an account with @H"~/m_o  
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与…银行建立交易to keep account with ^1BQejD  
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继续记帐to keep account ^< '5 V)  
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与…有交易to have an account with 5vj;lJKcd`  
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作成会计帐||有往来帐项to make out an account with a?.hvI   
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清算||清理债务to make up an account 3xWeN#T0  
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清洁帐目||与…停止交易to close ones account with r j#K5/df  
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结帐to close an account t&T0E.kh*X  
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清理未付款to ask an account||to demand an account &u( eu'Q3  
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结清差额to balance the account with l69&-Nyg  
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清算to settle an account||to liquidate an account||to square an account U:ggZ` .  
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审查帐目||监查帐目to audit an account "Kx2k>ym  
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检查帐目to examine an account 4NT zK  
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转入A的帐户to charge the amount to As account /  PDe<p  
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以计帐方式付款to pay on account M9'Qs m  
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代理某人||为某人on ones account||on account of one 86NAa6BW  
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为自己计算||独立帐目on ones own account 4A^=4"BCV  
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由某人收益并负风险on ones account and risk||for ones account and risk ~WXT0-,  
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由某人负担for ones account||for account of one }1E'a>^|  
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按某人指示||列入某人帐户by order and for account of one UQ6UZd37   
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列入5月份帐目for May account 'zCJ
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编入某中帐项下to pass to the account of||to place to the account of !T;*F%G9  
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寄出清算书to send in an account||to send in render an account *)0bifw$&  
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支票薄cheque book 7 j$ |fS  
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支票陈票人cheque drawer 6v~` jS%3  
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持票人cheque holder fFP>$  
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不记名支票cheque to bearer||bearer cheque &"GHD{ix  
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记名支票||认人支票cheque to order Z#7T!/28  
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到期支票antedated cheque wn*<.s  
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未到期支票postdated cheque tY$ .(2Ua  
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保付支票certified cheque hKq <e%oVH  
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未获兑现支票，退票returned cheque }`k >6B  
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横线支票crossed cheque |k5uVhN  
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普通横线general crossing ,EPs>#
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特别横线special crossing G<.p".o4  
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空白支票blank cheque 4ujw/`:/m  
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失效支票，过期支票stale cheque PAF2=  
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普通支票open cheque 5=CLR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +gb2>fei&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T xRa&1  
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支票换现金||兑现to cash a cheque -L7Q,"a$  
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清理票款to clear a cheque w91gM*A  
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保证兑现to certify a cheque ,X6 .p  
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填写支票数额to fill up a cheque * bmdY=#7  
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支票上划线to cross a cheque \XwXs5"G  
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开发支票to make out a cheque !!f)w!wW  
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签发支票，开立支票to draw a cheque||to issue a cheque @V)k*h3r+  
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透支支票to overdraw a cheque (A`/3Aq+  
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背书支票to endorse a cheque Bn*D<<{T  
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请付票款||清付票款to pay a cheque||to honour a cheque q.i@Lvu#  
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支票退票to dishonour a cheque pgT{#[=>  
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拒付支票to refuse a cheque 7}(LO^,A  
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拒付支票to stop payment of a cheque 9ET2uDZpL  
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提示要求付款to present for payment L<]j&  
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见票即付持票人payable to bearer i>r4R z!  
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支付指定人payable to order <=n$o MO  
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已过期||无效out of date||stale ;Avd$&::  
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请给出票人R/D||refer to drawer 6'395x_.\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =PAvPj&}e  
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文字与数字不一致words and figures differ %l[Cm4  
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支票 6tI7vLmG  
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时间已过account closed zC!]bWsD  
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更改处应加盖印章alterations require initials IV;juFw}G  
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时间已过effects not cleared ?cCh?>h  
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停止付款payment stopped [wRk)kl`  
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支票毁损cheque mutilated  kOETx  
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汇款||寄钱to remit||to send money (' /S~  
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寄票供取款||支票支付to send a cheque for payment ,;;M69c[ x  
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寄款人a remitter jIv+=b#oT  
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收款人a remittee Sq%BfP)a(  
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国外汇票foreign Bill s!nFc{  
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国内汇票inland Bill j7<`^OG  
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跟单汇票documentary bill /XEcA5C<  
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空头汇票accommodation bill DGO_fR5L  
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原始汇票original bill Ayc}uuu  
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改写||换新票据renewed bill !lm^(SS v  
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即期汇票sight bill||bill on demand ,aV89"}  
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…days after date||…days after date…日后付款 7F4$k4r<  
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…months after date||…months after date…月后付款 *oY59Yf  
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见票后…日付款…days after sight||…days sight 64#~p)  
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见票后…月付款…months after sight||…months sight <6mXlK3N0  
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同组票据set of bills &1F)/$,v  
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单张汇票sola of exchange||sole of exchange 4sSQ
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远期汇票usance bill||bill at usance 4Mi*bN,  
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长期汇票long bill ;pU9ov4)  
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短期汇票short bill Um9!<G=;  
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逾期汇票overdue bill x,2+9CCU  
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宽限日期days of grace 5ii`!y  
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电汇telegraphic transfer （T.T） "h_n/}r=  
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邮汇postal order||postal note （Am.）||post office order||money order {tu* =
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本票promissory note （P/N） QD+dP nZu  
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押汇负责书||押汇保证书letter of hypothecation >>(2ZJ  
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副保||抵押品||付属担保物collateral security cP$b>3O  
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担保书trust receipt||letter of indemnity }}cVPB7  
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承兑||认付acceptance q_OIzZ@  
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单张承兑general acceptance #ZCgpg$wM  

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有条件承兑qualified acceptance 5>KAVtYvc  
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附条件认付conditional acceptance A. U<  
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部分认付partial acceptance   X[j4V<4O