[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。   #W6 6`{>  
会计报表statement of account idB1%?<  
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往来帐目account current Siq]Ii0F;>  
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现在往来帐||存款额current accout ;vneeW4|  
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销货帐account sales '<3h8\"  
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共同计算帐项joint account >yr;Y4y7K  
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未决帐项outstanding account !KJA)znx;(  
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贷方帐项credit account||creditor account cHt4L]n8n  
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借方帐项debit account||debtor account w>8HS+  
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应付帐||应付未付帐account payable SHs [te[  
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应收帐||应收未收帐account receivable _h4]gZ  
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新交易||新帐new account B8eZ}9X  
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未决帐||老帐old account +'SL5d*  
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现金帐cash account sxA]o|  
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流水帐running account [L7s(Zs>  
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暂记帐||未定帐suspense account " !(@MfjT  
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过期帐||延滞帐overdue account||pastdue account |EdEV*.
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杂项帐户sundry account w)* H&8h@  
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详细帐单||明细表detail account g]JRAM  
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呆帐bad account ~8UMw
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会计项目title of account FeS ,TQ4j  
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会计薄||帐薄account-book [O'aka Q  
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营业报告书||损益计算表account of budiness||business report g"Hl 30o  
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借贷细帐||交验帐account rendered 7)1 %Z{Dy  
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明细帐account stated #@w/S:KbJt  
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与…银行开立一户头to open an account with 5M9o(Z\AF  
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与…银行建立交易to keep account with u\iKdL  
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继续记帐to keep account AqQ5L>:Gq  
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与…有交易to have an account with 8[t*VIXI  
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作成会计帐||有往来帐项to make out an account with DzA'MX  
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清算||清理债务to make up an account })kx#_o]'d  
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清洁帐目||与…停止交易to close ones account with eHGx00:  
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结帐to close an account (nBh6u*  
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清理未付款to ask an account||to demand an account <C;TGA  
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结清差额to balance the account with "D
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清算to settle an account||to liquidate an account||to square an account ez%:>r4  
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审查帐目||监查帐目to audit an account "Y5 :{Kj  
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检查帐目to examine an account ./.aLTh  
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转入A的帐户to charge the amount to As account XhWo~zh"  
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以计帐方式付款to pay on account kz("LI]  
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代理某人||为某人on ones account||on account of one 31#jLWY'0  
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为自己计算||独立帐目on ones own account (n2_H ePE  
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由某人收益并负风险on ones account and risk||for ones account and risk |f1^&97=+  
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由某人负担for ones account||for account of one ]:T:cO0_n  
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按某人指示||列入某人帐户by order and for account of one dN:^RCFzS  
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列入5月份帐目for May account *u,xBC2C  
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编入某中帐项下to pass to the account of||to place to the account of kJNg>SN*@#  
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寄出清算书to send in an account||to send in render an account ]]}i Sw'  
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支票薄cheque book M_cm,|FF  
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支票陈票人cheque drawer t%k`)p7O  
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持票人cheque holder V,[[#a)y  
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不记名支票cheque to bearer||bearer cheque loBW#>  

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记名支票||认人支票cheque to order yw7bIcs|#b  
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到期支票antedated cheque P+_1*lOG  
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未到期支票postdated cheque d}Y#l}!E6  
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保付支票certified cheque U!BZsVx  
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未获兑现支票，退票returned cheque g@?R"  
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横线支票crossed cheque Y$|KY/)H)  
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普通横线general crossing ]a*26AbU+  
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特别横线special crossing ds{)p<LpT  
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空白支票blank cheque }<'ki ;  
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失效支票，过期支票stale cheque =4!m]*y  
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普通支票open cheque +*eVi3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R"z}q(O:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3_{rXtT)'  
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支票换现金||兑现to cash a cheque &C?4'e  
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清理票款to clear a cheque `C^0YGO%  
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保证兑现to certify a cheque <:StZ{o;  
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填写支票数额to fill up a cheque od&wfwk(  
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支票上划线to cross a cheque ~*tn|?%  
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开发支票to make out a cheque <(45(6fQ  
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签发支票，开立支票to draw a cheque||to issue a cheque "|E'E"_1  
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透支支票to overdraw a cheque xo!2GPD.  
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背书支票to endorse a cheque n3\~H9  
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请付票款||清付票款to pay a cheque||to honour a cheque R)=){SI:1)  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque ]i>,oxBWe  
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拒付支票to stop payment of a cheque {r#uD5NJ/  
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提示要求付款to present for payment C4 -y%W"P  
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见票即付持票人payable to bearer D&OskM60  
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支付指定人payable to order i*T -9IP  
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已过期||无效out of date||stale v]T?xo~@'  
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请给出票人R/D||refer to drawer 6;(b-D
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZWKvz3W
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文字与数字不一致words and figures differ .fS{j$  
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支票 ;Nd'GA+1;(  
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时间已过account closed I6,||!sZ  
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更改处应加盖印章alterations require initials ?A-f_0<0  
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时间已过effects not cleared \ rKUPI\  
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停止付款payment stopped 9_~9?5PU  
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支票毁损cheque mutilated F)@zo/u5L  
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汇款||寄钱to remit||to send money fUPYCw6F  
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寄票供取款||支票支付to send a cheque for payment }vg|05L  
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寄款人a remitter RJ{J~-q{  
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收款人a remittee w{N8Y~O  
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国外汇票foreign Bill 77j"zr7v  
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国内汇票inland Bill @moaa}1  
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跟单汇票documentary bill gADqIPu]  
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空头汇票accommodation bill /nEK|.j  
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原始汇票original bill aJc>"#+
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改写||换新票据renewed bill u;b6uE  
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即期汇票sight bill||bill on demand {96NtR0Z  
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…days after date||…days after date…日后付款 $jBi~QqOf  
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…months after date||…months after date…月后付款 Oo ^AE  
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见票后…日付款…days after sight||…days sight nppSrj?  
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见票后…月付款…months after sight||…months sight y;O 6q206  
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同组票据set of bills a(h@4 x  
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单张汇票sola of exchange||sole of exchange NVDIuh  
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远期汇票usance bill||bill at usance YG>E
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长期汇票long bill dtXt Z!g2  
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短期汇票short bill i_I`  
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逾期汇票overdue bill Kke _?/fT  
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宽限日期days of grace >PG
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电汇telegraphic transfer （T.T） W5&KmA  
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邮汇postal order||postal note （Am.）||post office order||money order %<h2^H\O  
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本票promissory note （P/N） AP?m,nd6  
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押汇负责书||押汇保证书letter of hypothecation =e6!U5 f  
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副保||抵押品||付属担保物collateral security CTc#*LJx>j  
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担保书trust receipt||letter of indemnity TG.\C8;vFh  
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承兑||认付acceptance &hzr(v~;  
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单张承兑general acceptance j*_#{niy:  
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有条件承兑qualified acceptance yIS&ZtBA  
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附条件认付conditional acceptance m=]}Tn  
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部分认付partial acceptance   +#g4Crb