[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。   " *Ni/p$I  
会计报表statement of account /pb7  
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往来帐目account current j6v +S  
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现在往来帐||存款额current accout WMUw5h  
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销货帐account sales 5/*ZqrJw{"  
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共同计算帐项joint account {'r*Jb0  
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未决帐项outstanding account ; w6\r!O,  
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贷方帐项credit account||creditor account {'}Ofj  
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借方帐项debit account||debtor account J J3vC  
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应付帐||应付未付帐account payable !.w S+  
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应收帐||应收未收帐account receivable H
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新交易||新帐new account (PB|.`_<H  
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未决帐||老帐old account i
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现金帐cash account +V7p?iEY  
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流水帐running account My1E@<  

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暂记帐||未定帐suspense account -0Q!:5EC  
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过期帐||延滞帐overdue account||pastdue account UHg^F4>4  
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杂项帐户sundry account zzx4;C",u  
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详细帐单||明细表detail account of
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呆帐bad account 3 (<!pA  

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会计项目title of account H_2hr[  
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会计薄||帐薄account-book kOjq LA  
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营业报告书||损益计算表account of budiness||business report H9nq.<;p  
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借贷细帐||交验帐account rendered p$=3&qR 6  
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明细帐account stated zz9.OnZ~  
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与…银行开立一户头to open an account with *oPSkEA{  
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与…银行建立交易to keep account with v#X? KqD  
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继续记帐to keep account l nZ=< T  
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与…有交易to have an account with B;@yOm=  
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作成会计帐||有往来帐项to make out an account with n-\B z.  
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清算||清理债务to make up an account <E^:{J95  
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清洁帐目||与…停止交易to close ones account with <wuP*vI"h  
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结帐to close an account s4Wk2*7Mq  
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清理未付款to ask an account||to demand an account |9%>R*  
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结清差额to balance the account with 5|Y4GQVz  
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清算to settle an account||to liquidate an account||to square an account $0 li"+  
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审查帐目||监查帐目to audit an account & =frt3  
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检查帐目to examine an account mr/^lnO  
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转入A的帐户to charge the amount to As account ~@-Az([H  
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以计帐方式付款to pay on account nc31X  
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代理某人||为某人on ones account||on account of one y/PEm)=Tt  
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为自己计算||独立帐目on ones own account gy>2=d  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one ?d_Cy\G  
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按某人指示||列入某人帐户by order and for account of one VE GUhI/d  
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列入5月份帐目for May account P= ]ZXj[  
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编入某中帐项下to pass to the account of||to place to the account of 7tyn?t0n  

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寄出清算书to send in an account||to send in render an account gz$=\=%>RL  
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支票薄cheque book 2x`# f0[  
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支票陈票人cheque drawer ?n_Y_)9  
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持票人cheque holder N/y.=]  
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不记名支票cheque to bearer||bearer cheque 1W-!f%  
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记名支票||认人支票cheque to order "PuP J|  
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到期支票antedated cheque x-q er-  
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未到期支票postdated cheque
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保付支票certified cheque rb9x||  
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未获兑现支票，退票returned cheque 6C  
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横线支票crossed cheque
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普通横线general crossing E|ZY2&J`4  
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特别横线special crossing 8)sqj=  
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空白支票blank cheque R`/nsou  
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失效支票，过期支票stale cheque A87Tyk2Pi  
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普通支票open cheque ZLBfQ+pM)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t7n*kiN<q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e}7qZ^  
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支票换现金||兑现to cash a cheque utRvE(IbmV  
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清理票款to clear a cheque F*hs3b0Db  
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保证兑现to certify a cheque ~/ "aD  
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填写支票数额to fill up a cheque !*EHr09N7  
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支票上划线to cross a cheque 2}+V3/  
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开发支票to make out a cheque -s4qm)\  
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签发支票，开立支票to draw a cheque||to issue a cheque %
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透支支票to overdraw a cheque #^#N%_8  
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背书支票to endorse a cheque 0=7C-A1(D  
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请付票款||清付票款to pay a cheque||to honour a cheque -KbT[]  
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支票退票to dishonour a cheque t$rWE|+_z  
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拒付支票to refuse a cheque 2"JIlS;J}7  
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拒付支票to stop payment of a cheque )vhHlZ *+  
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提示要求付款to present for payment !f]F'h8  
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见票即付持票人payable to bearer FpCj$y~3  
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支付指定人payable to order >"N\ZC^  
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已过期||无效out of date||stale phEM1",4T  
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请给出票人R/D||refer to drawer o#Rao#bD:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b]Oc6zR,,~  
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文字与数字不一致words and figures differ v #IC  
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支票 wW]|ElYR=  
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时间已过account closed ;@ %~eIlu  
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时间已过effects not cleared pjrVPi5&t  
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停止付款payment stopped LHR%dt|M  
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支票毁损cheque mutilated 0'c<EJ  
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汇款||寄钱to remit||to send money _dIv{L!  
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寄票供取款||支票支付to send a cheque for payment `61VP-r  
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寄款人a remitter 8mV`|2>  
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收款人a remittee X 4;+`  
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国外汇票foreign Bill =DcKHL(m  
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国内汇票inland Bill Z:u7`%  
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跟单汇票documentary bill 7?Xfge%\  
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空头汇票accommodation bill oT_k"]~Q~2  
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原始汇票original bill C4#'`8E  
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改写||换新票据renewed bill k%VV(P]sT  
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即期汇票sight bill||bill on demand < eQS16  
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…days after date||…days after date…日后付款 }+,1G!?z  
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…months after date||…months after date…月后付款 !1-:1Whz8  
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见票后…日付款…days after sight||…days sight P8:k"i/6J  
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见票后…月付款…months after sight||…months sight SHIK=&\~-  
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同组票据set of bills m';:):  
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单张汇票sola of exchange||sole of exchange 3tA6r  
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远期汇票usance bill||bill at usance ,_F1g<^@u  
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长期汇票long bill Pz:,q~  
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短期汇票short bill L^Fni~  
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逾期汇票overdue bill +A>>Ak|s  
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宽限日期days of grace pi7W8y  
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电汇telegraphic transfer （T.T） RplLU7  
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邮汇postal order||postal note （Am.）||post office order||money order TMpV.iH  
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本票promissory note （P/N） yT.h[yv"w  
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押汇负责书||押汇保证书letter of hypothecation sf<S#;aYqn  
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副保||抵押品||付属担保物collateral security  LP-~;  
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担保书trust receipt||letter of indemnity Hk VnTC  
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承兑||认付acceptance PV$)k>H-  
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单张承兑general acceptance O]3$$uI=QE  
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有条件承兑qualified acceptance b 5<&hN4g  
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附条件认付conditional acceptance uatY:GSR  
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部分认付partial acceptance   v3O+ ;4