[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。   YLJ^R$pi  
会计报表statement of account HxSq&j*F  
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往来帐目account current o1`\*]A7J  
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现在往来帐||存款额current accout t:MSV?  
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销货帐account sales *5IB@^
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共同计算帐项joint account %UAF~2]g  
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未决帐项outstanding account 1U% /~  
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贷方帐项credit account||creditor account }R`Rqg-W  
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借方帐项debit account||debtor account l+[:Cni  
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应付帐||应付未付帐account payable ak7kb75o  
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应收帐||应收未收帐account receivable rUpe  ;c  
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新交易||新帐new account Hs*["zFc  
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未决帐||老帐old account CJ* D  
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现金帐cash account ^cm] [9  
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流水帐running account v8)"skVnFG  
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暂记帐||未定帐suspense account N ~{N Nf Y  
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过期帐||延滞帐overdue account||pastdue account Y3Fj3NwS  
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杂项帐户sundry account SVZocTt  
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详细帐单||明细表detail account $VuXr=f}  
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呆帐bad account bC/":+s& p  
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会计项目title of account 98>GHl'lM  
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会计薄||帐薄account-book VPe0\?!d  
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营业报告书||损益计算表account of budiness||business report \84t\
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借贷细帐||交验帐account rendered 1~5DIU^  
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明细帐account stated Vw;Z0_C  
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与…银行开立一户头to open an account with 3v/B*M VI  
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与…银行建立交易to keep account with 9R50,lsE  
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继续记帐to keep account lW+mH=  
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与…有交易to have an account with 2KlQ[z4Ir  

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作成会计帐||有往来帐项to make out an account with z3oi(  
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清算||清理债务to make up an account C($l'jd&  
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清洁帐目||与…停止交易to close ones account with  : T *Q2  
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结帐to close an account Dw-d`8*  
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清理未付款to ask an account||to demand an account asT-=p_ 0.  
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结清差额to balance the account with _?{7%(C
 
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清算to settle an account||to liquidate an account||to square an account nbi7rcT  
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审查帐目||监查帐目to audit an account Y G+|r  
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检查帐目to examine an account :^;c(>u{  
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转入A的帐户to charge the amount to As account $.G 7Vt  
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以计帐方式付款to pay on account &!!*xv-z  
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代理某人||为某人on ones account||on account of one dC11kqqj  
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为自己计算||独立帐目on ones own account \}jMC  
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由某人收益并负风险on ones account and risk||for ones account and risk 0I}e>]:I  
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由某人负担for ones account||for account of one 
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按某人指示||列入某人帐户by order and for account of one JA^o/%a^  
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列入5月份帐目for May account sNf& "C!;  
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编入某中帐项下to pass to the account of||to place to the account of UaT%tv>}8#  
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寄出清算书to send in an account||to send in render an account "c^!LV  
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支票薄cheque book aS R-.r  
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支票陈票人cheque drawer &kb`)F3nU  
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持票人cheque holder ~!S3J2kG{  
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不记名支票cheque to bearer||bearer cheque ZOK!SBn^?  
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记名支票||认人支票cheque to order ep >!jMhJa  
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到期支票antedated cheque R2bqhSlF  
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未到期支票postdated cheque K#"=*p,  
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保付支票certified cheque \Ne`9k  
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未获兑现支票，退票returned cheque CEfqFn3^  
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横线支票crossed cheque nz 10/nw  
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普通横线general crossing manw;`Q  
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特别横线special crossing  3@Ndn  
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空白支票blank cheque 7w )?s@CD  
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失效支票，过期支票stale cheque _|~Dj)z  
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普通支票open cheque S2X@t>u-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u%-]-:c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HDm]njF%qQ  
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支票换现金||兑现to cash a cheque 2EgvS!"  
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清理票款to clear a cheque 8W3zrnc  
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保证兑现to certify a cheque Bzz|
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填写支票数额to fill up a cheque f )Lc
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支票上划线to cross a cheque _2KIe(,;  
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开发支票to make out a cheque j$T12  
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签发支票，开立支票to draw a cheque||to issue a cheque eEXNEgbn  
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透支支票to overdraw a cheque 97 Dq;  
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背书支票to endorse a cheque A=kOSq 4Q  
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请付票款||清付票款to pay a cheque||to honour a cheque %NQ mV_1  
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支票退票to dishonour a cheque f?d5Ltg  
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拒付支票to refuse a cheque .B~}hjOZK  
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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 J 2}poNmm  
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见票即付持票人payable to bearer 7;+G
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支付指定人payable to order 2d*bF.  
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已过期||无效out of date||stale Xfg3q.q  
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请给出票人R/D||refer to drawer /e"iYF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )!v"(i.5Xo  
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文字与数字不一致words and figures differ _yg;5#3  
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支票 )Zr\W3yWX  
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时间已过account closed f2[R2sto@  
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时间已过effects not cleared QOEi.b8r  
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停止付款payment stopped
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支票毁损cheque mutilated QTBc_Z  
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汇款||寄钱to remit||to send money j7ZxA*  
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寄票供取款||支票支付to send a cheque for payment 8<"g&+T  
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寄款人a remitter m6[ }KkW  
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收款人a remittee 'UhHcMh:  
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国外汇票foreign Bill N<i5X.X  
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国内汇票inland Bill iV/I909*''  
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跟单汇票documentary bill =oI[E~1<  
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空头汇票accommodation bill 6}-No  
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原始汇票original bill ZwBz\jmbP  
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改写||换新票据renewed bill xH\\#4/  
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即期汇票sight bill||bill on demand %urvX$r4K  
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…days after date||…days after date…日后付款 kVQm|frUz  
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…months after date||…months after date…月后付款 ~\JB)ca.  
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见票后…日付款…days after sight||…days sight )).=MTk  
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见票后…月付款…months after sight||…months sight 9JP:wE~y  
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同组票据set of bills #ae?#?/"  
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单张汇票sola of exchange||sole of exchange 6ioj!w<N  
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远期汇票usance bill||bill at usance 5%\K  
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长期汇票long bill Ld*Ds!*'/  
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短期汇票short bill 8(4!x$,Z5  
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逾期汇票overdue bill )q_,V"  
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宽限日期days of grace |.Vgk8oTl  
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电汇telegraphic transfer （T.T） wqDf\k}'v  
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邮汇postal order||postal note （Am.）||post office order||money order X[?fU&  
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本票promissory note （P/N） ltNI+G  
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押汇负责书||押汇保证书letter of hypothecation Wy-_}wqHg  
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副保||抵押品||付属担保物collateral security t"Du  
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担保书trust receipt||letter of indemnity CP9Q|'oJ  
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承兑||认付acceptance DC).p'0VL  
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单张承兑general acceptance FUSe!f  
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有条件承兑qualified acceptance 8cZ[Kl%  
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附条件认付conditional acceptance 0 J"g "=  
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部分认付partial acceptance   5I[:.o 0