[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。   (S4HU_,88  
会计报表statement of account 3yw$<lm  
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往来帐目account current N:CQ$7T{ j  
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现在往来帐||存款额current accout 7#W]
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销货帐account sales 73]8NVm  
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共同计算帐项joint account YU"/p|!1  
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未决帐项outstanding account /t<

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贷方帐项credit account||creditor account ,(a~vqNQW3  
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借方帐项debit account||debtor account &6C]|13;  
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应付帐||应付未付帐account payable $ZGup"z)  
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应收帐||应收未收帐account receivable dQ7ii
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新交易||新帐new account B*mZxY1  
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未决帐||老帐old account \XmplG:  
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现金帐cash account u-|%K.A  
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流水帐running account $)"T9$>$  
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暂记帐||未定帐suspense account BHAFO E  
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过期帐||延滞帐overdue account||pastdue account FS&QF@dtgf  
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杂项帐户sundry account X
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详细帐单||明细表detail account o g9|}E>  
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呆帐bad account Lf^ 7|  
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会计项目title of account -u%o);B  
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会计薄||帐薄account-book c/bT5TIEWs  
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营业报告书||损益计算表account of budiness||business report Pfvb?Hy  
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借贷细帐||交验帐account rendered `O3#/1+  
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明细帐account stated v8E:64  
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与…银行开立一户头to open an account with QrmGrRH  
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与…银行建立交易to keep account with DP*V| )  
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继续记帐to keep account ^JIs:\g<<  
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与…有交易to have an account with u?g;fh6  
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作成会计帐||有往来帐项to make out an account with $Ov q}Rexc  
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清算||清理债务to make up an account "\afIYS I  
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清洁帐目||与…停止交易to close ones account with $*0XWrE  
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结帐to close an account gWj
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清理未付款to ask an account||to demand an account g31\7\)Ir  
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结清差额to balance the account with c$%I^f}'  
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清算to settle an account||to liquidate an account||to square an account u@[JX1&3"n  
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审查帐目||监查帐目to audit an account G?yG|5.pU  
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检查帐目to examine an account I9r> 3?  
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转入A的帐户to charge the amount to As account OOX}S1lA  
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以计帐方式付款to pay on account f9&po2Pzf  
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代理某人||为某人on ones account||on account of one DWRq \`P  
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为自己计算||独立帐目on ones own account yY42+%P  
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由某人收益并负风险on ones account and risk||for ones account and risk L2 tSKw~  
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由某人负担for ones account||for account of one 'hi.$G_R  
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按某人指示||列入某人帐户by order and for account of one YAf`Fnmw  
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列入5月份帐目for May account KDX34Fr1  
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编入某中帐项下to pass to the account of||to place to the account of 24 i00s|#  
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寄出清算书to send in an account||to send in render an account jLs-
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支票薄cheque book u!As?AD.  
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支票陈票人cheque drawer [BpIzhy&}  
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持票人cheque holder SWYIQ7*  
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不记名支票cheque to bearer||bearer cheque rVx%"_'*-  
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记名支票||认人支票cheque to order X/_e#H0  
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到期支票antedated cheque DA_[pR  
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未到期支票postdated cheque G] -$fz  
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保付支票certified cheque ZqHh$QBD 9  
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未获兑现支票，退票returned cheque Q7X6OFl?  
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横线支票crossed cheque uUUj?%  
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普通横线general crossing n{dl-P  
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特别横线special crossing ~ yH<,e  
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空白支票blank cheque *]Nd I  
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失效支票，过期支票stale cheque | I_,;c  
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普通支票open cheque M),i4a?2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @!0@f'}e  
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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{z+:Es  
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支票换现金||兑现to cash a cheque " (c#H  
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清理票款to clear a cheque T8& kxp  
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保证兑现to certify a cheque RG [*:ReB9  
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填写支票数额to fill up a cheque HS3]8nJW  
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支票上划线to cross a cheque Mg?^5`*  
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开发支票to make out a cheque j4j %r(  
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签发支票，开立支票to draw a cheque||to issue a cheque XXsN)2  
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透支支票to overdraw a cheque M)td%<_  
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背书支票to endorse a cheque qLkna
 
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请付票款||清付票款to pay a cheque||to honour a cheque P6,~0v(S  
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支票退票to dishonour a cheque Ws'OJ1  
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拒付支票to refuse a cheque ZS51QB  
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拒付支票to stop payment of a cheque MNURYA=  
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提示要求付款to present for payment bp G
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见票即付持票人payable to bearer Bbuy y  
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支付指定人payable to order Kn~f$1  
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已过期||无效out of date||stale o.yuz+  
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请给出票人R/D||refer to drawer Mx<V;GPm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FHpS?htRy  
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文字与数字不一致words and figures differ ER0nrTlB<  
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支票 
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时间已过account closed n}?XFx!%  
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时间已过effects not cleared ]AoRK=aH  
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停止付款payment stopped (V2~txMh  
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支票毁损cheque mutilated bup)cX^  
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汇款||寄钱to remit||to send money ? < b>2j  
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寄票供取款||支票支付to send a cheque for payment ;.$AhjqiP  
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寄款人a remitter 'qR)f\
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收款人a remittee t[HfaW1W  
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国外汇票foreign Bill a<%Ivqni  
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国内汇票inland Bill ZDHm@,d  
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跟单汇票documentary bill vjNP  
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空头汇票accommodation bill R@ksYC3 F  
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原始汇票original bill A7U]wW9  
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改写||换新票据renewed bill 3a|I| NP  
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即期汇票sight bill||bill on demand ) ,DLrGOl  
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…days after date||…days after date…日后付款 BqoGHg4iq  
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…months after date||…months after date…月后付款 6*W7I-A  
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见票后…日付款…days after sight||…days sight ^T>P  
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见票后…月付款…months after sight||…months sight msf%i!  
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同组票据set of bills M9C v00&  
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单张汇票sola of exchange||sole of exchange 9-ei#|Vnt[  
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远期汇票usance bill||bill at usance  @IE.@1  
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长期汇票long bill m#Y[EPF=|  
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短期汇票short bill kac -@  
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逾期汇票overdue bill F2) \%HR  
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宽限日期days of grace ]39])ul  
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电汇telegraphic transfer （T.T） x'iBEm  
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邮汇postal order||postal note （Am.）||post office order||money order -n"7G%$M  
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本票promissory note （P/N） {36QZV*P  
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押汇负责书||押汇保证书letter of hypothecation c~)H" n  
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副保||抵押品||付属担保物collateral security |'QgL0?  
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担保书trust receipt||letter of indemnity f>[!Zi*  
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承兑||认付acceptance 92D :!C  
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单张承兑general acceptance [&5%$ T  
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有条件承兑qualified acceptance rodr@  
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附条件认付conditional acceptance *n*po.Xr  
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部分认付partial acceptance   8;fi1 "F;}