[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。   I5AjEp  
会计报表statement of account L?pvz}  
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往来帐目account current Nl>
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现在往来帐||存款额current accout doU
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销货帐account sales <Ucfd G&Lp  
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共同计算帐项joint account oA^ ]x>  
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未决帐项outstanding account uTFEI.N  
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贷方帐项credit account||creditor account bSKV|z/x  
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借方帐项debit account||debtor account )HiTYV)]'  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable WUQh[A41  
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新交易||新帐new account X"r$,~  
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未决帐||老帐old account YuuG:Kk  
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现金帐cash account WM7/|.HQ  
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流水帐running account M?CMN.Dw  
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暂记帐||未定帐suspense account -v2q:x'G#  
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过期帐||延滞帐overdue account||pastdue account L-TVe  

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杂项帐户sundry account kV<)>Gs  
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详细帐单||明细表detail account eF\C?4  
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呆帐bad account gWPa8q<b  
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会计项目title of account a^,RbV/  
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会计薄||帐薄account-book >4b39/BM  
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营业报告书||损益计算表account of budiness||business report 'h=2_%l@Y  
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借贷细帐||交验帐account rendered N|}`p"  
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明细帐account stated 7a net  
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与…银行开立一户头to open an account with !C?z$5g  
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与…银行建立交易to keep account with jEIL(0_H  
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继续记帐to keep account htaLOTO;A  
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与…有交易to have an account with rf@81Ds  
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作成会计帐||有往来帐项to make out an account with p
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清算||清理债务to make up an account Ai;Pht9qi  
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清洁帐目||与…停止交易to close ones account with Wj&s5;2a  
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结帐to close an account =
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清理未付款to ask an account||to demand an account F+GQl  
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结清差额to balance the account with pyKMi /)bL  
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清算to settle an account||to liquidate an account||to square an account JsV#:  
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审查帐目||监查帐目to audit an account -?uwlpm#  
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检查帐目to examine an account $jHL8r\e7  
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转入A的帐户to charge the amount to As account QwhP
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以计帐方式付款to pay on account &c]x;#-y  
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代理某人||为某人on ones account||on account of one R{T4AZ@,'  
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为自己计算||独立帐目on ones own account IflpM]  
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由某人收益并负风险on ones account and risk||for ones account and risk .N%$I6w
 
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由某人负担for ones account||for account of one LE7o[<>  
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按某人指示||列入某人帐户by order and for account of one 9Vp$A$7M  
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列入5月份帐目for May account Ar|_UV>Zf  
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编入某中帐项下to pass to the account of||to place to the account of poM VB{U  
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寄出清算书to send in an account||to send in render an account J&lQ,T!?B  
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支票薄cheque book `DEz ` D  
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支票陈票人cheque drawer 4O2O0\o:  
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持票人cheque holder >i=mw5`D]  
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不记名支票cheque to bearer||bearer cheque $dq R]'  
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记名支票||认人支票cheque to order MH1??vW  
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到期支票antedated cheque _r&`[@m  
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未到期支票postdated cheque u1(`^^Ml  
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保付支票certified cheque Q"S;r1 D  
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未获兑现支票，退票returned cheque N!{('po  
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横线支票crossed cheque QGs\af  
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普通横线general crossing 3{O^q/R  
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特别横线special crossing &A)AV<=>T  
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空白支票blank cheque aEM2xrhy,  
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失效支票，过期支票stale cheque Ii FeO  
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普通支票open cheque #q#C_"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cBZ$$$v\#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X?whyD)vE@  
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支票换现金||兑现to cash a cheque ?TTtGbvU  
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清理票款to clear a cheque ;&7dX^oH  
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保证兑现to certify a cheque u|(;SY  
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填写支票数额to fill up a cheque jEhPx  
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支票上划线to cross a cheque -So$f-y  
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开发支票to make out a cheque Wdk]>w 'L  
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签发支票，开立支票to draw a cheque||to issue a cheque A4{14Y;?  
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透支支票to overdraw a cheque B<$(
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背书支票to endorse a cheque _w}l,   
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请付票款||清付票款to pay a cheque||to honour a cheque G22{',#r8  
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支票退票to dishonour a cheque Talmc|h  
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拒付支票to refuse a cheque J5!-<oJ/  
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拒付支票to stop payment of a cheque EvYe1Y-  
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提示要求付款to present for payment XjXz#0nR  
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见票即付持票人payable to bearer QQ,V35Vp[  
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支付指定人payable to order V]Rt[l]  
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已过期||无效out of date||stale (u4'*[o\t  
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请给出票人R/D||refer to drawer !bIE%cq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bkuJN%  
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文字与数字不一致words and figures differ ]D&U}n  
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支票 a/</P |UG  
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时间已过account closed T/FZn{I  
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更改处应加盖印章alterations require initials ~.>8ww  
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时间已过effects not cleared R^mkQb>m.  
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停止付款payment stopped 6L; ]5)#
 
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支票毁损cheque mutilated _e/Bg~  
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汇款||寄钱to remit||to send money mo+!79&  
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寄票供取款||支票支付to send a cheque for payment artn _  
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寄款人a remitter Qea"49R  
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收款人a remittee ExQ\qp3  
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国外汇票foreign Bill SME9hS$4  
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国内汇票inland Bill c%WO#}r|  
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跟单汇票documentary bill m)LI| v  
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空头汇票accommodation bill `N&*+!O%  
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原始汇票original bill ;c>"gW8  
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改写||换新票据renewed bill kz1#"8Zd!  
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即期汇票sight bill||bill on demand NJ+$3n om  
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…days after date||…days after date…日后付款 j7MUA#6$  
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…months after date||…months after date…月后付款 Nf<f}`  
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见票后…日付款…days after sight||…days sight iLIb-d?!a&  
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见票后…月付款…months after sight||…months sight ?P
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同组票据set of bills i+qg
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单张汇票sola of exchange||sole of exchange wM4{\  f\  
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远期汇票usance bill||bill at usance x?V^l*  
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长期汇票long bill 6WQN!H8+^  
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短期汇票short bill y>x"/jzF#  
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逾期汇票overdue bill oA[`| ji  
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宽限日期days of grace ;
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电汇telegraphic transfer （T.T） 7Z`4Kdh .  
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邮汇postal order||postal note （Am.）||post office order||money order d;p3cW"  
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本票promissory note （P/N） -s2)!Iko&  
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押汇负责书||押汇保证书letter of hypothecation nw--  
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副保||抵押品||付属担保物collateral security r9u'+$vmF  
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担保书trust receipt||letter of indemnity T_c`=3aO  
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承兑||认付acceptance nRqP_*]  
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单张承兑general acceptance )E=B;.FH  
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有条件承兑qualified acceptance 7mi*#X}  
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附条件认付conditional acceptance 1@~%LV
 
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部分认付partial acceptance   8b,Z)"(U3