[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。   3&}wfK] X  
会计报表statement of account ~2pct
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往来帐目account current xbIxtZm  
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现在往来帐||存款额current accout bJ9>,,D  
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销货帐account sales ;'nu9FU*O  
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共同计算帐项joint account YncY_Hu  
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未决帐项outstanding account /\2s%b*  
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贷方帐项credit account||creditor account ]F-{)j  
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借方帐项debit account||debtor account xAsbP$J :  
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应付帐||应付未付帐account payable A`IE8@&Z'  
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应收帐||应收未收帐account receivable AOeptv^k3}  
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新交易||新帐new account y&B~UeB:q  
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未决帐||老帐old account s4t>/.;x  
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现金帐cash account "w=.2A:q  
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流水帐running account T[L  
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暂记帐||未定帐suspense account 7>v1w:cC]  
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过期帐||延滞帐overdue account||pastdue account 79=w]y  
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杂项帐户sundry account \A Y7%>  
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详细帐单||明细表detail account #:e52
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呆帐bad account c{7!:hi`x  
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会计项目title of account a>G|t5w  
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会计薄||帐薄account-book }L3kpw  
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营业报告书||损益计算表account of budiness||business report ]]J2#mN:n  
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借贷细帐||交验帐account rendered swntz  
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明细帐account stated d:|X|0#\uH  
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与…银行开立一户头to open an account with k,LeBCqGcb  
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与…银行建立交易to keep account with 3i/$YX5@  
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继续记帐to keep account !ZPa
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与…有交易to have an account with 2;VggPpT  
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作成会计帐||有往来帐项to make out an account with nw){}g  
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清算||清理债务to make up an account 2"*
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清洁帐目||与…停止交易to close ones account with I0trHrX9  
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结帐to close an account 2UU5\ jV6  
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清理未付款to ask an account||to demand an account @.T(\Dq^  
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结清差额to balance the account with E$"( :%'v  
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清算to settle an account||to liquidate an account||to square an account `@eo <6  

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审查帐目||监查帐目to audit an account @|! 9~F  
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检查帐目to examine an account H)tnxD0)  
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转入A的帐户to charge the amount to As account 9N5ptdP.d  
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以计帐方式付款to pay on account HH =sq  
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代理某人||为某人on ones account||on account of one JbN@AX:%  
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为自己计算||独立帐目on ones own account .zxP,]"l  
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由某人收益并负风险on ones account and risk||for ones account and risk Pl(+&k`}  
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由某人负担for ones account||for account of one %%
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按某人指示||列入某人帐户by order and for account of one *((wp4b  
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列入5月份帐目for May account *h6Lh]7  
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编入某中帐项下to pass to the account of||to place to the account of h m#S4/=#  
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寄出清算书to send in an account||to send in render an account V/w:^@5+p  
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支票薄cheque book `CCuwe<v  
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支票陈票人cheque drawer VA4>!t)  
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持票人cheque holder cBICG",TA  
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不记名支票cheque to bearer||bearer cheque \~V ZY  
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记名支票||认人支票cheque to order @\-i3EhR  
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到期支票antedated cheque Cj~45)
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未到期支票postdated cheque _?UW,5=O  
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保付支票certified cheque !eb}jL  
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未获兑现支票，退票returned cheque +rEq E/QF  
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横线支票crossed cheque Izrf42 >k  
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普通横线general crossing npcB+6  
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特别横线special crossing ~50b$];y  
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空白支票blank cheque ~$g$31/  
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失效支票，过期支票stale cheque nquKeH   
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普通支票open cheque F",]*>r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .y7&!a35  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GD1=Fb"&)  
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支票换现金||兑现to cash a cheque _E5%Px5>L  
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清理票款to clear a cheque ld1t1'I'  
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保证兑现to certify a cheque TQ&%SMCn  
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填写支票数额to fill up a cheque ]ABpOrg  
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支票上划线to cross a cheque _>HXQ6Hw  
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开发支票to make out a cheque owe362q  
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签发支票，开立支票to draw a cheque||to issue a cheque ^SCZ  
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透支支票to overdraw a cheque 9bjjo;A  
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背书支票to endorse a cheque CogLo&.  
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请付票款||清付票款to pay a cheque||to honour a cheque u;DF$   
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支票退票to dishonour a cheque xc R  
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拒付支票to refuse a cheque n6WSTh  
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拒付支票to stop payment of a cheque >82Q!HaH  
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提示要求付款to present for payment Z!6\KV]  
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见票即付持票人payable to bearer yyk[oH-Q  
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支付指定人payable to order L3nHvKA]  
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已过期||无效out of date||stale DcoTa-~  
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请给出票人R/D||refer to drawer 9{i6g+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OjMDxG w  
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文字与数字不一致words and figures differ kp<9o!?)  
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支票 )^%,\l-!  
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时间已过account closed a<!g*UVL0M  
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更改处应加盖印章alterations require initials AP3SOT3I  
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时间已过effects not cleared 4CX*  
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停止付款payment stopped w^R5/#F_r  
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支票毁损cheque mutilated .fo.mC@a  
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汇款||寄钱to remit||to send money webT
 
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寄票供取款||支票支付to send a cheque for payment ynP^|Ou  
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寄款人a remitter d9Rj-e1x  
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收款人a remittee 5r zB"L  
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国外汇票foreign Bill d8]6<\g  
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国内汇票inland Bill []LNNO],X  
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跟单汇票documentary bill .P,\69g~A  
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空头汇票accommodation bill GueqpEd2  
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原始汇票original bill R_@yj]%H=  
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改写||换新票据renewed bill ^8V]g1]fiG  
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即期汇票sight bill||bill on demand S4?ssI  

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…days after date||…days after date…日后付款 AE7>jkHB  
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…months after date||…months after date…月后付款 3s>&h-E  
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见票后…日付款…days after sight||…days sight YtIJJH  
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见票后…月付款…months after sight||…months sight Z,u:g c+*  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange AK[9fxrE  
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远期汇票usance bill||bill at usance ~yO.R)4v  
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长期汇票long bill C(?lp   
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短期汇票short bill }-8K*A3  
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逾期汇票overdue bill T]E$H, p  
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宽限日期days of grace wmT3 >  
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电汇telegraphic transfer （T.T） 5Z;Py"%  
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邮汇postal order||postal note （Am.）||post office order||money order QR^pu.k@  
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本票promissory note （P/N） )ns;S   
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押汇负责书||押汇保证书letter of hypothecation *W i(%  
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副保||抵押品||付属担保物collateral security oXz:zoN
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担保书trust receipt||letter of indemnity \W$
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承兑||认付acceptance +LX&1GX  
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单张承兑general acceptance SUvHLOA  
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有条件承兑qualified acceptance wdp4-*  
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附条件认付conditional acceptance W]reQ& <Z  
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部分认付partial acceptance   aP4r6lLv+