[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。   \!j{&cJ  
会计报表statement of account $]|fjB#D  
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往来帐目account current 6f,#O8]#5  
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现在往来帐||存款额current accout z #c)Q  
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销货帐account sales P9; =O$s  
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共同计算帐项joint account ,2q LiE>  
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未决帐项outstanding account unKTa*U^q  
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贷方帐项credit account||creditor account DcaVT]"  
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借方帐项debit account||debtor account .P+om< ~B  
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应付帐||应付未付帐account payable f#}P>,TP  
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应收帐||应收未收帐account receivable jPU:&1(_ n  
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新交易||新帐new account hi4#8W
 
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未决帐||老帐old account Wm\HZ9PN  
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现金帐cash account >5-z"f  
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流水帐running account 78&(>8@m  
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暂记帐||未定帐suspense account cnJ(Fv_F$  
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过期帐||延滞帐overdue account||pastdue account VsEMF i=  
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杂项帐户sundry account j6<o,0P  
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详细帐单||明细表detail account 6$] @}O^V  
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呆帐bad account S%J$.ge  
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会计项目title of account m/}(dT ;  
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会计薄||帐薄account-book S5B12
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营业报告书||损益计算表account of budiness||business report ,m ^q>  
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借贷细帐||交验帐account rendered es]S]}JV  
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明细帐account stated )Pr*\<Cld  
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与…银行开立一户头to open an account with @N^?I*|u  
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与…银行建立交易to keep account with 4-ijuqjN  
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继续记帐to keep account A\Ax5eeL  
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与…有交易to have an account with jGV+ ~a  
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作成会计帐||有往来帐项to make out an account with #L,>)XkjS  
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清算||清理债务to make up an account "XvM1G&s`  
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清洁帐目||与…停止交易to close ones account with XLG6f(B=F  
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结帐to close an account ,Oqd4NS  
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清理未付款to ask an account||to demand an account /Q|guJx  
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结清差额to balance the account with pUTC~|j%:  
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清算to settle an account||to liquidate an account||to square an account L\O}q  
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审查帐目||监查帐目to audit an account Yh^~4S?  
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检查帐目to examine an account  47(/K2  
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转入A的帐户to charge the amount to As account \&|zD"*  
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以计帐方式付款to pay on account l}#z#L2,`  
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代理某人||为某人on ones account||on account of one o*d+W7l  
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为自己计算||独立帐目on ones own account 4sj:%%UE  
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由某人收益并负风险on ones account and risk||for ones account and risk aP%&-W$D|  
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由某人负担for ones account||for account of one cqr4P`Oj  
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按某人指示||列入某人帐户by order and for account of one AqD)2O{VO  
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列入5月份帐目for May account ,gvv297  
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编入某中帐项下to pass to the account of||to place to the account of @M:Uf7  
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寄出清算书to send in an account||to send in render an account #i#4h<R  
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支票薄cheque book DOr()X  
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支票陈票人cheque drawer H*l2,0&W  
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持票人cheque holder 3#d5.Ut  
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不记名支票cheque to bearer||bearer cheque ER ql^Yr  
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记名支票||认人支票cheque to order -Qs4s  
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到期支票antedated cheque s^ t1T&  
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未到期支票postdated cheque (6xrs_ea  
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保付支票certified cheque NH?q/4=I0W  
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未获兑现支票，退票returned cheque [Sl uYmW  
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横线支票crossed cheque xt! DS0|*Y  
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普通横线general crossing ])dq4\Bw  
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特别横线special crossing 80X #V  
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空白支票blank cheque ;~&F}!pQ  
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失效支票，过期支票stale cheque o%ZtE  
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普通支票open cheque 3},0b8};  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +|#lUXC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5PY,}1`  
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支票换现金||兑现to cash a cheque Hw 7  
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清理票款to clear a cheque sEpY&6*  
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保证兑现to certify a cheque fq-zgqF<  

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填写支票数额to fill up a cheque |"4+~z%/9!  
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支票上划线to cross a cheque F` /mcyf  
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开发支票to make out a cheque A~MAaw!YE  
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签发支票，开立支票to draw a cheque||to issue a cheque VB*`"4e@b<  
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透支支票to overdraw a cheque AoL2Wrk]\B  
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背书支票to endorse a cheque dvPK5+0W?  
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请付票款||清付票款to pay a cheque||to honour a cheque |wef[|@%  
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支票退票to dishonour a cheque L?aaR%6#  
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拒付支票to refuse a cheque =g]Ln)jc  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment P~6QR m  
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见票即付持票人payable to bearer n]K`ofjl^  
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支付指定人payable to order ;*~y4'{z  
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已过期||无效out of date||stale P&6hk6#  
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请给出票人R/D||refer to drawer 1cA
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |aaoi4OJ  
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文字与数字不一致words and figures differ ,(D:cRN  
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支票 xlhc`wdm  
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时间已过account closed yv2&K=rZp  
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更改处应加盖印章alterations require initials ~EV7E F  
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时间已过effects not cleared K]<49`MX  
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停止付款payment stopped (|
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支票毁损cheque mutilated b!pG&7P  
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汇款||寄钱to remit||to send money |KC!6<}T~9  
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寄票供取款||支票支付to send a cheque for payment BnB]]<gO"  
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寄款人a remitter N N1(f
 
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收款人a remittee c(R= f+  
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国外汇票foreign Bill ISbhC!59  
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国内汇票inland Bill }3Mnq?.-  
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跟单汇票documentary bill 9?IvSv}z  
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空头汇票accommodation bill !97k  
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原始汇票original bill $BPTk0Y  
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改写||换新票据renewed bill GjfPba4>  
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即期汇票sight bill||bill on demand +'@j~\>^yJ  
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…days after date||…days after date…日后付款 .:nV^+)  
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…months after date||…months after date…月后付款 fGz++;b<S  
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见票后…日付款…days after sight||…days sight kW!`vQm~  
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见票后…月付款…months after sight||…months sight Pcs62aE  
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同组票据set of bills !=f$ [1  
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单张汇票sola of exchange||sole of exchange I/&uiC{l@  
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远期汇票usance bill||bill at usance (=/%_jj  
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长期汇票long bill 97]$*&fH  
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短期汇票short bill @8
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逾期汇票overdue bill j0eGg::  
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宽限日期days of grace ]JUb;B;Z  
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电汇telegraphic transfer （T.T） bTrQ(qp  
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邮汇postal order||postal note （Am.）||post office order||money order i]L4kh5
 
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本票promissory note （P/N） _Q $D6+  
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押汇负责书||押汇保证书letter of hypothecation 9tt0_*UX  
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副保||抵押品||付属担保物collateral security 51Nh"JTy  
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担保书trust receipt||letter of indemnity -H;%1y$A-  
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承兑||认付acceptance cHG>iW9C  
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单张承兑general acceptance n* 7mP  
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有条件承兑qualified acceptance L,QAE)S'a  
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附条件认付conditional acceptance NV FgRJ&  
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部分认付partial acceptance   _*.Wo"[%[X