[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。   Wr\A ->+  
会计报表statement of account b*"%E,?  
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往来帐目account current O/PO?>@-/  
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现在往来帐||存款额current accout Dt*/tVF  
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销货帐account sales W 33MYw  
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共同计算帐项joint account JWvL  
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未决帐项outstanding account oD&axNk  
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贷方帐项credit account||creditor account jLv8
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借方帐项debit account||debtor account qv.s-@l8  
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应付帐||应付未付帐account payable <#F@OU  
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应收帐||应收未收帐account receivable )@[##F2  
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新交易||新帐new account 6#(==}Sm+  
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未决帐||老帐old account Wg!JQRHtT  
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现金帐cash account )uu1AbT+e  
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流水帐running account a(oa?OdJ  
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暂记帐||未定帐suspense account |Q?^Ba  
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过期帐||延滞帐overdue account||pastdue account BnUWg ^E  
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杂项帐户sundry account #%7)a;'  
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详细帐单||明细表detail account ^xm%~  
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呆帐bad account xM)6'= x6  
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会计项目title of account 2"6bz ^>}  
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会计薄||帐薄account-book -}(2}~{e(  
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营业报告书||损益计算表account of budiness||business report e2^TQv2(=e  
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借贷细帐||交验帐account rendered 4-m6e$p;  
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明细帐account stated 8W Etm}  
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与…银行开立一户头to open an account with LU/;`In  
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与…银行建立交易to keep account with |j~l%d*<w  
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继续记帐to keep account Wdi`ZE  
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与…有交易to have an account with Dxy^r*B  
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作成会计帐||有往来帐项to make out an account with "}V_.I*+  
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清算||清理债务to make up an account Z&O6<=bg!  
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清洁帐目||与…停止交易to close ones account with R0%M9;>1
 
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结帐to close an account )+R n[MMp  
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清理未付款to ask an account||to demand an account UWidT+'Sa  
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结清差额to balance the account with 'qvj[lpGr  
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清算to settle an account||to liquidate an account||to square an account 4Y$\QZO  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account ZXGi> E
 
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转入A的帐户to charge the amount to As account O`Gq7=X  
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以计帐方式付款to pay on account marZA'u%B1  
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代理某人||为某人on ones account||on account of one r:;.?f@  
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为自己计算||独立帐目on ones own account bD{k=jum  
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由某人收益并负风险on ones account and risk||for ones account and risk o]Rlivahm  
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由某人负担for ones account||for account of one weSq|f  
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按某人指示||列入某人帐户by order and for account of one ^w.hI5ua)  
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列入5月份帐目for May account G$+v |z  
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编入某中帐项下to pass to the account of||to place to the account of :Ko6.|  
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寄出清算书to send in an account||to send in render an account g4$(%]  
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支票薄cheque book  :^.wjUI  
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支票陈票人cheque drawer jC9us>b  
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持票人cheque holder 8Ojqm#/f  
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不记名支票cheque to bearer||bearer cheque Nr4:Gih  
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记名支票||认人支票cheque to order _\}'5nmw\  
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到期支票antedated cheque NXU:b"G S  
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未到期支票postdated cheque
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保付支票certified cheque tnRf!A;m  
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未获兑现支票，退票returned cheque B`~EA] d  
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横线支票crossed cheque +I3jI <  
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特别横线special crossing :Ha/^cC/3  
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空白支票blank cheque PsY![CPrW  
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失效支票，过期支票stale cheque hi
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普通支票open cheque )r2Y@+.FN  
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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 C`3%^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oxwbq=a6yV  
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支票换现金||兑现to cash a cheque zC?'Qiuh*  
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清理票款to clear a cheque CWj_K2=d  
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保证兑现to certify a cheque {!"UBALxc  
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填写支票数额to fill up a cheque SQp|  
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支票上划线to cross a cheque FXQWT9Kk~_  
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开发支票to make out a cheque  q6 CrUn  
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签发支票，开立支票to draw a cheque||to issue a cheque ("$/sT  
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透支支票to overdraw a cheque GABZsdFZ!  
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背书支票to endorse a cheque |2
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请付票款||清付票款to pay a cheque||to honour a cheque ClG%zE&i  
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支票退票to dishonour a cheque C{exvLQ  
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拒付支票to refuse a cheque ? SFBUX(p  
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拒付支票to stop payment of a cheque X! d-"[  
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提示要求付款to present for payment $)lkiA&;  
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见票即付持票人payable to bearer K'A+V  
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支付指定人payable to order XlppA3JON|  
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已过期||无效out of date||stale N$fP\h^AR  
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请给出票人R/D||refer to drawer K#3^GB3P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r~b.tpH  
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文字与数字不一致words and figures differ _u]Z+H"  
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支票 * 5'8jC"2g  
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时间已过account closed t]xz7VQ  
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更改处应加盖印章alterations require initials 2&hv6Y1  
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时间已过effects not cleared q<}IO  
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停止付款payment stopped *|&Y ,H?  
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支票毁损cheque mutilated N"9^A^w8k  
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汇款||寄钱to remit||to send money Tzd#!Lvm:,  
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寄票供取款||支票支付to send a cheque for payment [REH*_  
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寄款人a remitter %[XP}L$  
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收款人a remittee 1 |z4]R,<  
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国外汇票foreign Bill +S+!:IB  
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国内汇票inland Bill  c@A.jc  
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跟单汇票documentary bill p,=IL_  
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空头汇票accommodation bill 2UQF:R?LQ  
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原始汇票original bill Q 1i5"'][  
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改写||换新票据renewed bill F]RPM(!5O)  
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即期汇票sight bill||bill on demand eNfH9l2k  
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…days after date||…days after date…日后付款 .BjWZj  
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…months after date||…months after date…月后付款 #
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见票后…日付款…days after sight||…days sight /#5rt&q  
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见票后…月付款…months after sight||…months sight R;,5LS&*a  
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同组票据set of bills ^G qO>1U  
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单张汇票sola of exchange||sole of exchange Qraq{'3  
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远期汇票usance bill||bill at usance 37n2
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长期汇票long bill
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短期汇票short bill 5~>j98K  
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逾期汇票overdue bill p Dg!Cs  
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宽限日期days of grace +-x+c: IxA  
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电汇telegraphic transfer （T.T） FYNUap,A  
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邮汇postal order||postal note （Am.）||post office order||money order K7$Q.  
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本票promissory note （P/N） fyZtwl@6w#  
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押汇负责书||押汇保证书letter of hypothecation u3cg&lEgT  
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副保||抵押品||付属担保物collateral security W;X:U.  
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担保书trust receipt||letter of indemnity eHHU2^I,  
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承兑||认付acceptance .<K9Zyi  
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单张承兑general acceptance sldcI@Z  
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有条件承兑qualified acceptance 3D,tnn+J  
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附条件认付conditional acceptance REOWSs$'  
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部分认付partial acceptance   Q9g^'a