[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。   O^~Z-;FA  
会计报表statement of account A&S n^mw  
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往来帐目account current b!JrdJO,DP  
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现在往来帐||存款额current accout uE,g|51H/  
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销货帐account sales E1D0un  
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共同计算帐项joint account yVe<+Z\7  
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未决帐项outstanding account 3}lIY7O  
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贷方帐项credit account||creditor account * .g[vCy  
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借方帐项debit account||debtor account 3qkPe_<I  
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应付帐||应付未付帐account payable ~;}uYJ  
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应收帐||应收未收帐account receivable 0ev='v8?  
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新交易||新帐new account + ryB
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未决帐||老帐old account LkWY6 ?$U  
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现金帐cash account OAaLCpRp  
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流水帐running account V\AY=u  
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暂记帐||未定帐suspense account ]cM8TT  
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过期帐||延滞帐overdue account||pastdue account j`#H%2W\;  
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杂项帐户sundry account -qBdcbi|x)  
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详细帐单||明细表detail account ZYt1V"2VJ  
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呆帐bad account T[<554  
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会计项目title of account `KZu/r-M9  
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会计薄||帐薄account-book SYh>FF"  
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营业报告书||损益计算表account of budiness||business report lI~8[[$xd  
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借贷细帐||交验帐account rendered W)'*Dcd  
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明细帐account stated
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与…银行开立一户头to open an account with S}cR+d1}h  
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与…银行建立交易to keep account with HAo=t  
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继续记帐to keep account A6J:!sY4A  
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与…有交易to have an account with \B:k|Pw6~  
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作成会计帐||有往来帐项to make out an account with 8TG
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清算||清理债务to make up an account :_]0 8  
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清洁帐目||与…停止交易to close ones account with @t@B
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结帐to close an account $06('
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清理未付款to ask an account||to demand an account p~Cz6n  
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结清差额to balance the account with b|@zjh;]A7  
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清算to settle an account||to liquidate an account||to square an account P-$ ,   
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审查帐目||监查帐目to audit an account $Ff6nc=  
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检查帐目to examine an account \jV2":[%c  
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转入A的帐户to charge the amount to As account G<k.d"<  
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以计帐方式付款to pay on account 8a]g>g  
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代理某人||为某人on ones account||on account of one Iw`|,-|  
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为自己计算||独立帐目on ones own account LR!%iP  
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由某人收益并负风险on ones account and risk||for ones account and risk iOCs%J  
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由某人负担for ones account||for account of one S.`hl/  
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按某人指示||列入某人帐户by order and for account of one 5} <OB-9  
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列入5月份帐目for May account &OE-+z  
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编入某中帐项下to pass to the account of||to place to the account of fx 4#R(N  
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寄出清算书to send in an account||to send in render an account 0-aaLC~Z>  
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支票薄cheque book t2.jg?`k
 
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支票陈票人cheque drawer ?/5<}W#7}  
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持票人cheque holder vN@0
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不记名支票cheque to bearer||bearer cheque ;"e55|d9I  
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记名支票||认人支票cheque to order q o-|.I  
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到期支票antedated cheque y?3u6q++  
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未到期支票postdated cheque !B{(EL=g  
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保付支票certified cheque +!`$(  
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未获兑现支票，退票returned cheque ]d%Ou]609  
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横线支票crossed cheque kDE:KV<"c  
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普通横线general crossing ; +Ie<oW  
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特别横线special crossing 7<2?NLE8*  
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空白支票blank cheque 9NU-1vd~  
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失效支票，过期支票stale cheque jlUT9Zp  
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普通支票open cheque Q2@yUDd!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^*~4[?]S  
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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 a`V"X{}  
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支票换现金||兑现to cash a cheque -#AO4xpI  
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清理票款to clear a cheque sNC~S%[  
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保证兑现to certify a cheque cn_*,\}  
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填写支票数额to fill up a cheque :Ui'x8yt  
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支票上划线to cross a cheque E0Kt4% b  
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开发支票to make out a cheque 6uWPIM;  
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签发支票，开立支票to draw a cheque||to issue a cheque ,aSK L1  
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透支支票to overdraw a cheque mDIN%/S'  
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背书支票to endorse a cheque \MmKz^tO  
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请付票款||清付票款to pay a cheque||to honour a cheque aw'o=/a8  
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支票退票to dishonour a cheque CLY>M`%?+p  
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拒付支票to refuse a cheque ( ESmP  
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拒付支票to stop payment of a cheque a/p /<
 
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提示要求付款to present for payment V%!my[b  
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见票即付持票人payable to bearer  WEB enGQ  
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支付指定人payable to order D,;6$Pvg^  
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已过期||无效out of date||stale _8nT$!\\  
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请给出票人R/D||refer to drawer t_ZWd#x+;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0w ] pDj  
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文字与数字不一致words and figures differ .</.(7  
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支票 piKR*|F  
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时间已过account closed "f<+~  
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更改处应加盖印章alterations require initials _q dLA  
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时间已过effects not cleared 1(12`3  
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停止付款payment stopped w_eUU)z  
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支票毁损cheque mutilated koAM",5D  
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汇款||寄钱to remit||to send money D1VM_O  
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寄票供取款||支票支付to send a cheque for payment ]/{987  
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寄款人a remitter h*GU7<F:a  
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收款人a remittee Ew kZzVuX  
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国外汇票foreign Bill N%.DjH  
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国内汇票inland Bill g $f;  
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跟单汇票documentary bill bu2'JI
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空头汇票accommodation bill q|A -h'  
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原始汇票original bill ymsqJ   

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改写||换新票据renewed bill ^8V cm*  
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即期汇票sight bill||bill on demand B43o_H|s  
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…days after date||…days after date…日后付款 Lu~e^Ul   
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…months after date||…months after date…月后付款 h,@x5q>g  
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见票后…日付款…days after sight||…days sight 6wWA(![w"  
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见票后…月付款…months after sight||…months sight (WW,]#^  
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同组票据set of bills ``kKi3TWJ  
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单张汇票sola of exchange||sole of exchange p;n)YY$  
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远期汇票usance bill||bill at usance eT+MN`
 
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长期汇票long bill xuelo0h,  
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短期汇票short bill ,)L.^<  
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逾期汇票overdue bill "_)   
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宽限日期days of grace WaMn
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电汇telegraphic transfer （T.T） uR "]w7=  
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邮汇postal order||postal note （Am.）||post office order||money order vJq`l3 &  
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本票promissory note （P/N） b'-g
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押汇负责书||押汇保证书letter of hypothecation K->p&6s  
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副保||抵押品||付属担保物collateral security alu`T c~  
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担保书trust receipt||letter of indemnity rz.`$b  
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承兑||认付acceptance [w4
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单张承兑general acceptance be@MQ}6>  
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有条件承兑qualified acceptance D>1D
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附条件认付conditional acceptance QDDSJ>l5_T  
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部分认付partial acceptance   L`p [Dq .