[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。   -I6t ^$HA  
会计报表statement of account \RPwSx  
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往来帐目account current l\Ww^   
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现在往来帐||存款额current accout QS\wtTXj  
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销货帐account sales 2P^qZDG 8I  
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共同计算帐项joint account lsO
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未决帐项outstanding account j!%^6Io4  
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贷方帐项credit account||creditor account FY^Nn  
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借方帐项debit account||debtor account _'
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应付帐||应付未付帐account payable E s5:S#  
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应收帐||应收未收帐account receivable 1jl!VU6  
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新交易||新帐new account ;[sW\Ou  
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未决帐||老帐old account =#b@7Yw:  
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现金帐cash account }9'`3vsJ  
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流水帐running account senK(kbc  
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暂记帐||未定帐suspense account 2d !'9mA  
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过期帐||延滞帐overdue account||pastdue account KQdIG9O+6  
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杂项帐户sundry account 9t"Rw ns  
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详细帐单||明细表detail account y/lF1{}5  
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呆帐bad account e3?=
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会计项目title of account tgK I
 
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会计薄||帐薄account-book k_al*iM>H  
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营业报告书||损益计算表account of budiness||business report n_8[bkbi  
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借贷细帐||交验帐account rendered o`?rj!\  
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明细帐account stated n/H OP  
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与…银行开立一户头to open an account with ( ?V`|[+u  
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与…银行建立交易to keep account with D HidI\*gT  
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继续记帐to keep account =BsV`p7rU  
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与…有交易to have an account with 97}]@xN=  
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作成会计帐||有往来帐项to make out an account with o9?@jjqH  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with bRC243]g*A  
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结帐to close an account bP,<^zA|X  
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清理未付款to ask an account||to demand an account Er~17$b  
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结清差额to balance the account with > =>/~dIb  
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清算to settle an account||to liquidate an account||to square an account ?M2(80  
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审查帐目||监查帐目to audit an account R^Rc!G}  
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检查帐目to examine an account c0U g
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转入A的帐户to charge the amount to As account h\RX/C!+  
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以计帐方式付款to pay on account uL'f8Pqg  
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代理某人||为某人on ones account||on account of one s" (RdJ-,  
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为自己计算||独立帐目on ones own account 5zuwqOD*  
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由某人收益并负风险on ones account and risk||for ones account and risk ,n|si#  
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由某人负担for ones account||for account of one 6#w>6g4V~R  
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按某人指示||列入某人帐户by order and for account of one cJKnB!iL5  
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列入5月份帐目for May account 9#E *o~1  
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编入某中帐项下to pass to the account of||to place to the account of [o^$WL?c
 
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寄出清算书to send in an account||to send in render an account 8)B {x[?|  
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支票薄cheque book (6%T~|a  
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支票陈票人cheque drawer 1eXMMZ/?  
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持票人cheque holder gx\V)8Zr  
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不记名支票cheque to bearer||bearer cheque 92-Xz6Bo9  
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记名支票||认人支票cheque to order +\dVC,,=^g  
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到期支票antedated cheque 3h bHS~  

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未到期支票postdated cheque 6Ga'_P:  
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保付支票certified cheque ZllmaI  
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未获兑现支票，退票returned cheque F"Dr(V  
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横线支票crossed cheque 2d[tcn$;h]  
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普通横线general crossing VnuG^)S  
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特别横线special crossing CW`^fI9H  
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空白支票blank cheque pIIp61=$  
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失效支票，过期支票stale cheque Iq|h1ie m+  
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普通支票open cheque ImQ-kz?b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I/'>M DB!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fe\'N4  
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支票换现金||兑现to cash a cheque 52^3N>X4X  
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清理票款to clear a cheque yO-2.2h  
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保证兑现to certify a cheque 02 FLe*zQ  
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填写支票数额to fill up a cheque `B?+1Gv  
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支票上划线to cross a cheque )1 @v<I  
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开发支票to make out a cheque UB] tKn  
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签发支票，开立支票to draw a cheque||to issue a cheque MPp:EH  
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透支支票to overdraw a cheque 57 Vn-  
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背书支票to endorse a cheque lYS4Q`z$  
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请付票款||清付票款to pay a cheque||to honour a cheque CE183l\  
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支票退票to dishonour a cheque HDo=WqG  
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拒付支票to refuse a cheque G*v,-O  
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拒付支票to stop payment of a cheque aBF<it>  
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提示要求付款to present for payment ZDrTPnA[  
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见票即付持票人payable to bearer TI'~K}Te  
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支付指定人payable to order Yh%  
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已过期||无效out of date||stale "%t !+E>nr  
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请给出票人R/D||refer to drawer l5k]voG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )3_g&&  
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文字与数字不一致words and figures differ #lm1"~`5  
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支票 Xp3cYS*u  
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时间已过account closed `!T
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更改处应加盖印章alterations require initials QO~T
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时间已过effects not cleared pKSVT  
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停止付款payment stopped ex2*oqAdX  
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支票毁损cheque mutilated 0?j+d8*  
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汇款||寄钱to remit||to send money vi>V6IC4v  
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寄票供取款||支票支付to send a cheque for payment 7[V'3  
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寄款人a remitter %P9Zx!i>  
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收款人a remittee 6i\b&  
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国外汇票foreign Bill Fk 1M5Dm  
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国内汇票inland Bill *Qg/W?"m  
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跟单汇票documentary bill U1rh[A>  
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空头汇票accommodation bill Fu m1w  
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原始汇票original bill 12E@9s$Z
 
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改写||换新票据renewed bill r0j:ll d  
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即期汇票sight bill||bill on demand 2@AC
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…days after date||…days after date…日后付款 O*yc8fUI  
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…months after date||…months after date…月后付款 S)$ES6]9/  
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见票后…日付款…days after sight||…days sight Fz)z&WT  
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见票后…月付款…months after sight||…months sight >48zRi\N  
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同组票据set of bills t91v%L   
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单张汇票sola of exchange||sole of exchange D,1S-<  
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远期汇票usance bill||bill at usance (D{9~^EO>a  
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长期汇票long bill kV6T#RVob  
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短期汇票short bill {o5E#<)  
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逾期汇票overdue bill |ay W _5}  
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宽限日期days of grace O\B_=KWDO  
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电汇telegraphic transfer （T.T） LYkW2h`JQ  
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邮汇postal order||postal note （Am.）||post office order||money order Yep(,J~'  
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本票promissory note （P/N） GmPNzHDb  
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押汇负责书||押汇保证书letter of hypothecation b,$H!V*  
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副保||抵押品||付属担保物collateral security t+W+f  
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担保书trust receipt||letter of indemnity 959&I0=g"  
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承兑||认付acceptance `)*
  
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单张承兑general acceptance ~*ZB2  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance 5-0
  
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部分认付partial acceptance   x;# OM