[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。   Qp[
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会计报表statement of account E0VAhN3G\  

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往来帐目account current ZZ
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现在往来帐||存款额current accout  *p9)5  
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销货帐account sales NBasf n  
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共同计算帐项joint account y2?9pVLa\y  
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未决帐项outstanding account *szs"mQ/  
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贷方帐项credit account||creditor account WzR)R
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借方帐项debit account||debtor account `)]W
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应付帐||应付未付帐account payable =ZU!i0 K  
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应收帐||应收未收帐account receivable dVMl;{  
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新交易||新帐new account KLG.?`h:  
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未决帐||老帐old account ?(B}w*G~  
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现金帐cash account }D)eS |B  
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流水帐running account am .d^'  
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暂记帐||未定帐suspense account qgEzK   
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过期帐||延滞帐overdue account||pastdue account ]x8Y]wAU&{  
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杂项帐户sundry account .
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详细帐单||明细表detail account f`>\bdz  
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呆帐bad account lc fAb@}2  
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会计项目title of account Mx93D   
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会计薄||帐薄account-book y<`:I|y  
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营业报告书||损益计算表account of budiness||business report F [-D +Nka  
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借贷细帐||交验帐account rendered l&] %APL  
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明细帐account stated '{JMWNY  
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与…银行开立一户头to open an account with eK3d_bF+  
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与…银行建立交易to keep account with Z>1yLt@ls  
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继续记帐to keep account eeBw\
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与…有交易to have an account with \)Mz UOZn  
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作成会计帐||有往来帐项to make out an account with 5HAAaI  
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清算||清理债务to make up an account JkLpoe81  
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清洁帐目||与…停止交易to close ones account with G)3r[C^[k  
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结帐to close an account XzBl }4s  
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清理未付款to ask an account||to demand an account T+5H2]yy)  
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结清差额to balance the account with leXdxpc  
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清算to settle an account||to liquidate an account||to square an account Z+FhI^  
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审查帐目||监查帐目to audit an account d8^S~7  
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检查帐目to examine an account TPi{c_ ]  
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转入A的帐户to charge the amount to As account Qer}eg `R  
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以计帐方式付款to pay on account 1=jwJv.^/  
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代理某人||为某人on ones account||on account of one <ZoMKUuB  
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为自己计算||独立帐目on ones own account O]9PYv=^  
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由某人收益并负风险on ones account and risk||for ones account and risk "Qe2U(U
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由某人负担for ones account||for account of one 6[]O3Aa  
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按某人指示||列入某人帐户by order and for account of one ?Aky!43  
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列入5月份帐目for May account xbze{9n"  
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编入某中帐项下to pass to the account of||to place to the account of [mG:PTK3  
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寄出清算书to send in an account||to send in render an account TZE;$:1vx>  
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支票薄cheque book )9V8&,  
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支票陈票人cheque drawer h8?E+0  
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持票人cheque holder JA6#qlylL  
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不记名支票cheque to bearer||bearer cheque K}Rq<zW  
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记名支票||认人支票cheque to order G297)MFF  
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到期支票antedated cheque Qon>[<]B  
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未到期支票postdated cheque `>skcvkm  
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保付支票certified cheque g,""j`  
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未获兑现支票，退票returned cheque . I#d
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横线支票crossed cheque j+QE~L  
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普通横线general crossing /&g~*AL  
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特别横线special crossing KPMId`kf  
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空白支票blank cheque )NL_)
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失效支票，过期支票stale cheque eJtfQ@?  
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普通支票open cheque 7\sRf/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sDzlNMr?P+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z]O,Vqpl?  
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支票换现金||兑现to cash a cheque =[T_`*s&  
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清理票款to clear a cheque 'k(aZ"  
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保证兑现to certify a cheque wEJ) h1=)^  
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填写支票数额to fill up a cheque &]mZp&  
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支票上划线to cross a cheque KaGG4?=V  
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开发支票to make out a cheque FG[YH5  
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签发支票，开立支票to draw a cheque||to issue a cheque 8kwe._&)  
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透支支票to overdraw a cheque vOl<  
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背书支票to endorse a cheque ,|r%tNh<8$  
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请付票款||清付票款to pay a cheque||to honour a cheque fi.[a8w:W  
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支票退票to dishonour a cheque }KZt7)  
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拒付支票to refuse a cheque v.Y?<=E+<d  
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拒付支票to stop payment of a cheque D;bHX  
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提示要求付款to present for payment Q*J8`J:#^R  
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见票即付持票人payable to bearer bz1+AJG  
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支付指定人payable to order ls928  
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已过期||无效out of date||stale .a0]1IkatV  
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请给出票人R/D||refer to drawer Pd"=&Az|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a^ __Z3g,  
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文字与数字不一致words and figures differ fVXZfq6  
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支票 P"%QFt,  
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时间已过account closed p";5J+?(  
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更改处应加盖印章alterations require initials Ki,SFww8r  
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时间已过effects not cleared tpY]Mz[ J  
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停止付款payment stopped t4P`#,:8  
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支票毁损cheque mutilated ^xt@  
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汇款||寄钱to remit||to send money rsaN<6#_^Q  
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寄票供取款||支票支付to send a cheque for payment !S3^{l-  
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寄款人a remitter 3-PqUJT$  
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收款人a remittee +7KRoF|  
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国外汇票foreign Bill Vm*E^ v  
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国内汇票inland Bill ^7SE2Zi  
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跟单汇票documentary bill sW,JnR  
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空头汇票accommodation bill _M) G  
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原始汇票original bill ~JS B
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改写||换新票据renewed bill RuGG3"|  
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即期汇票sight bill||bill on demand yu>o7ie+;Y  
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…days after date||…days after date…日后付款 SU5O+;{`'  
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…months after date||…months after date…月后付款 UDT\X
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见票后…日付款…days after sight||…days sight }/lyrj
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见票后…月付款…months after sight||…months sight 1\a.o[g3e  
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同组票据set of bills ! nsx!M  
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单张汇票sola of exchange||sole of exchange ?t5<S]'r$  
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远期汇票usance bill||bill at usance BwkY;Ur/AL  
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长期汇票long bill {- &`@V  
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短期汇票short bill { V)`6  
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逾期汇票overdue bill 7=D,D+f  
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宽限日期days of grace Y]7503J  
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电汇telegraphic transfer （T.T） *NG\3%}%|@  
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邮汇postal order||postal note （Am.）||post office order||money order sQJGwZ7  
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本票promissory note （P/N） <:Mz2Rg  
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押汇负责书||押汇保证书letter of hypothecation d!UxFY@  
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副保||抵押品||付属担保物collateral security $~iZaX8&  
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担保书trust receipt||letter of indemnity |1"&[ .  
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承兑||认付acceptance u5Vgi0}A  
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单张承兑general acceptance K6t
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有条件承兑qualified acceptance K^U=
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附条件认付conditional acceptance 9e=}PL  
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部分认付partial acceptance   m~5 unB9