[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。   g4"0:^/  
会计报表statement of account 5OS|Vp||
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往来帐目account current qT}AY.O%^  
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现在往来帐||存款额current accout Vy6A]U
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销货帐account sales %%-hax.x0X  
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共同计算帐项joint account IC[iCrB  
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未决帐项outstanding account nm3/-Q},  
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贷方帐项credit account||creditor account QL{{GQ_dn  
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借方帐项debit account||debtor account 6n}5>GSF  
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应付帐||应付未付帐account payable NE'4atQ |  
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应收帐||应收未收帐account receivable &q?A)R  
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新交易||新帐new account l_`DQ
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未决帐||老帐old account MK*WStY  
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现金帐cash account )w.\xA~|  
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流水帐running account ee9nfvG-  
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暂记帐||未定帐suspense account BWd{xP y  
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过期帐||延滞帐overdue account||pastdue account ~|7jz;$V  
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杂项帐户sundry account )7H  s  
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详细帐单||明细表detail account $h({x~Oj
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呆帐bad account r dc}e"v  
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会计项目title of account b`4R`mo  
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会计薄||帐薄account-book ; U)a)l'y  
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营业报告书||损益计算表account of budiness||business report HlkG^:)  
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借贷细帐||交验帐account rendered pP4i0mO{Dv  
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明细帐account stated 6z^Kg~a  
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与…银行开立一户头to open an account with Fh XR!x^  
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与…银行建立交易to keep account with O1@-)<_71  
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继续记帐to keep account "t<${  
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与…有交易to have an account with +Xi#y}%  
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作成会计帐||有往来帐项to make out an account with tylMJ$ 9*.  
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清算||清理债务to make up an account \*}JdEHB  
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清洁帐目||与…停止交易to close ones account with Z!TLWX"  
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结帐to close an account c9\jELO  
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清理未付款to ask an account||to demand an account =,0E]MZ  
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结清差额to balance the account with xrX^";}j  
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清算to settle an account||to liquidate an account||to square an account z bdmz  
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审查帐目||监查帐目to audit an account #%U5,[<a8  
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检查帐目to examine an account MXY[t  
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转入A的帐户to charge the amount to As account $:V'+s4o  
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以计帐方式付款to pay on account rvZXK<@#+  
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代理某人||为某人on ones account||on account of one JQQP!]%}  
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为自己计算||独立帐目on ones own account (j;
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由某人收益并负风险on ones account and risk||for ones account and risk bhaIi>W~G  
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由某人负担for ones account||for account of one pIBL85Xe  
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按某人指示||列入某人帐户by order and for account of one };"-6e/9  
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列入5月份帐目for May account x5[wF6A  
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编入某中帐项下to pass to the account of||to place to the account of b_2bg>|;  
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寄出清算书to send in an account||to send in render an account ,.;q[s8  
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支票薄cheque book jroR2*  
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支票陈票人cheque drawer u7  s-  
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持票人cheque holder FfEP@$  
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不记名支票cheque to bearer||bearer cheque >JOEp0J  
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记名支票||认人支票cheque to order E}-Y!,v^  
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到期支票antedated cheque e'nhP  
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未到期支票postdated cheque Cpg>5N~;L  
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保付支票certified cheque bX*>Zm   
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未获兑现支票，退票returned cheque TmEJ!)*  
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横线支票crossed cheque UI]UxEJ  
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普通横线general crossing IIh \d.o  
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特别横线special crossing G2 {R5F !  
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空白支票blank cheque p|0ZP6!|  
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失效支票，过期支票stale cheque EvGKcu  
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普通支票open cheque 9D`p2c O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i5;_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H$)__V5I,q  
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支票换现金||兑现to cash a cheque / 0ra]}[(  
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清理票款to clear a cheque VK[`e[.C  
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保证兑现to certify a cheque fl+dL#]  
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填写支票数额to fill up a cheque b~Un=-@5a  
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支票上划线to cross a cheque /L; c -^  
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开发支票to make out a cheque <o: O<p@6  
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签发支票，开立支票to draw a cheque||to issue a cheque RN ~pC  
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透支支票to overdraw a cheque 19*
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背书支票to endorse a cheque v{O(}@  
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请付票款||清付票款to pay a cheque||to honour a cheque qMmhVUx  
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支票退票to dishonour a cheque DpvMY94Qh  

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拒付支票to refuse a cheque Y~P* !g  
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拒付支票to stop payment of a cheque Q)93+1]  
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提示要求付款to present for payment ?h3t"9  
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见票即付持票人payable to bearer _g%h:G&^  
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支付指定人payable to order 3<X*wVi)NN  
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已过期||无效out of date||stale 905Lk>rB  
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请给出票人R/D||refer to drawer r9whW;"q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Hi#f Qji  
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文字与数字不一致words and figures differ lJdwbuB6  
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支票 A)641"[  
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时间已过account closed dobqYd
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更改处应加盖印章alterations require initials ER)to<k  
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时间已过effects not cleared faPgp  
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停止付款payment stopped Jpr`E&%I6  
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支票毁损cheque mutilated WzdE XcY  
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汇款||寄钱to remit||to send money ~#nbD-*#  
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寄票供取款||支票支付to send a cheque for payment $p~X"f?0  
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寄款人a remitter +nm?+F  
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收款人a remittee {+^qm8n  
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国外汇票foreign Bill 4j VFzO%.  
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国内汇票inland Bill /Lt Lu  
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跟单汇票documentary bill O\ph!?L  
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空头汇票accommodation bill 0w<G)p~%n  
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原始汇票original bill ,V{Cy`bi  
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改写||换新票据renewed bill i
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即期汇票sight bill||bill on demand fqQ(EVpQ  
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…days after date||…days after date…日后付款 "j] r  
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…months after date||…months after date…月后付款 jo^+  
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见票后…日付款…days after sight||…days sight q>H f2
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见票后…月付款…months after sight||…months sight $(JB"
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同组票据set of bills Weu%&u-  
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单张汇票sola of exchange||sole of exchange _8eN^oc%  
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远期汇票usance bill||bill at usance EXD Qr'"  
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长期汇票long bill i!k5P".o^  
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短期汇票short bill w,qYT-R  
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逾期汇票overdue bill pk5
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宽限日期days of grace pcl'!8&7  
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电汇telegraphic transfer （T.T） ?}D|]i34  
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邮汇postal order||postal note （Am.）||post office order||money order ;[}<xw3):  
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本票promissory note （P/N） A tU!8Z  
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押汇负责书||押汇保证书letter of hypothecation ]J aV +b'O  
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副保||抵押品||付属担保物collateral security H*M)<"X  
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担保书trust receipt||letter of indemnity /v^1/i  
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承兑||认付acceptance qbwX*E~;  
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单张承兑general acceptance L-}6}5[  
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有条件承兑qualified acceptance v[O}~E7'  
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附条件认付conditional acceptance [A.ix}3mm  
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部分认付partial acceptance   gq^j-!Q)Q<