[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。   '(yjq<  
会计报表statement of account 3YJa3fflK  
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往来帐目account current *_!}g ]  
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现在往来帐||存款额current accout Zp <^|=D  
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销货帐account sales zpBkP-%}E  
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共同计算帐项joint account ><3!J+<?  
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未决帐项outstanding account Y>Tok|PV  
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贷方帐项credit account||creditor account ;FO( mL(  
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借方帐项debit account||debtor account ERz{, >
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应付帐||应付未付帐account payable L@>$ Aw  
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应收帐||应收未收帐account receivable VFL W@  
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新交易||新帐new account t?;\'  
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未决帐||老帐old account LMTz/M  
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现金帐cash account L wP  
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流水帐running account ?`T-A\A=  
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暂记帐||未定帐suspense account fF]w[lLDv  

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过期帐||延滞帐overdue account||pastdue account Y4Y~ep  
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杂项帐户sundry account %:e.E
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详细帐单||明细表detail account  *"Uf|  
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呆帐bad account )18C(V-x  
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会计项目title of account Z]08gH  
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会计薄||帐薄account-book w0^}c8%WR  
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营业报告书||损益计算表account of budiness||business report apZPHau6h  
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借贷细帐||交验帐account rendered \![ p-mW{  
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明细帐account stated :}z`4S@b  
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与…银行开立一户头to open an account with 'P)c'uqd#  
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与…银行建立交易to keep account with L7]o^p{g}Q  
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继续记帐to keep account gI!d*]{BP  
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与…有交易to have an account with X0Wx\xDg[  
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作成会计帐||有往来帐项to make out an account with E0AbVa.  
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清算||清理债务to make up an account Y#QXvo%  
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清洁帐目||与…停止交易to close ones account with Dt! <  
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结帐to close an account >#)%/Ti}DU  
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清理未付款to ask an account||to demand an account y^z c@f  
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结清差额to balance the account with *?\u5O(  
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清算to settle an account||to liquidate an account||to square an account A{e>7Z72  
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审查帐目||监查帐目to audit an account bY oBJ #UX  
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检查帐目to examine an account li,rPUCt  
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转入A的帐户to charge the amount to As account [:(/cKo  
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以计帐方式付款to pay on account T:@7EL  
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代理某人||为某人on ones account||on account of one YYT#{>&  
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为自己计算||独立帐目on ones own account ]Vmo>  
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由某人收益并负风险on ones account and risk||for ones account and risk gb|;]mk*"  
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由某人负担for ones account||for account of one i/skU9  
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按某人指示||列入某人帐户by order and for account of one vzFpXdt  
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列入5月份帐目for May account g&85L$   
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编入某中帐项下to pass to the account of||to place to the account of dzBP<Xyh  
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寄出清算书to send in an account||to send in render an account DJ@n$G`^^  
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支票薄cheque book Qj;{Z*l%+  
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支票陈票人cheque drawer 
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持票人cheque holder Jp_#pV*}:  
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不记名支票cheque to bearer||bearer cheque 5N;'CAk  
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记名支票||认人支票cheque to order ESIP+  
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到期支票antedated cheque f4b9o[,s2e  
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未到期支票postdated cheque !T][c~l  
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保付支票certified cheque 5M~{MdF|.  
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未获兑现支票，退票returned cheque *G> x07S)~  
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横线支票crossed cheque |(z{)yWbC[  
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普通横线general crossing wW@e#:  
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特别横线special crossing C~q
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空白支票blank cheque Qh1pX}X  
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失效支票，过期支票stale cheque Ayw_LCUD  
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普通支票open cheque xz8e1M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .n]"vpWm[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges STW?0B'Jr  
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支票换现金||兑现to cash a cheque F] c\Qt  
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清理票款to clear a cheque =GX5T(P8k  
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保证兑现to certify a cheque ^5sA*%T4  
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填写支票数额to fill up a cheque H -Mb:4  
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支票上划线to cross a cheque 8Sr'  
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开发支票to make out a cheque Dp([r  
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签发支票，开立支票to draw a cheque||to issue a cheque /+Z*)q+SbT  
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透支支票to overdraw a cheque "2cOSPpQL  
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背书支票to endorse a cheque cRT'?w`}  
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请付票款||清付票款to pay a cheque||to honour a cheque Ehx9-*]
 
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支票退票to dishonour a cheque `B)@  
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拒付支票to refuse a cheque A=N$5ZJ  
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拒付支票to stop payment of a cheque t(z]4y  
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提示要求付款to present for payment .t "VsY|  
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见票即付持票人payable to bearer jWrU'X  
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支付指定人payable to order c{M ,K  
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已过期||无效out of date||stale i7Qb~RW  
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请给出票人R/D||refer to drawer luoQ#1F?sl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h(
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文字与数字不一致words and figures differ  *&_*G~>D  
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支票 ',EI[ ]+  
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时间已过account closed @c|=onx5  
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更改处应加盖印章alterations require initials \=%lH=yS  
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时间已过effects not cleared KFrsXf  
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停止付款payment stopped 9X*Nk~}Y  
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支票毁损cheque mutilated @)Vpj\jM-C  
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汇款||寄钱to remit||to send money F-,gj{s  
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寄票供取款||支票支付to send a cheque for payment X$kLBG_  
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寄款人a remitter L)'G_)Sl  
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收款人a remittee owN wj  
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国外汇票foreign Bill SEgw!2H  
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国内汇票inland Bill c9/w{
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跟单汇票documentary bill 1Yb &E7j  
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空头汇票accommodation bill uaIAVBRcS  

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原始汇票original bill ;.h /D4  
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改写||换新票据renewed bill /d&m#%9Up]  
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即期汇票sight bill||bill on demand Dl>tF?=  
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…days after date||…days after date…日后付款 uEgR>X>  
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…months after date||…months after date…月后付款 3,p!Fun:r  
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见票后…日付款…days after sight||…days sight "ku[b\W  
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见票后…月付款…months after sight||…months sight hWly8B[I  
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同组票据set of bills `n>/MY  
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单张汇票sola of exchange||sole of exchange (^yaAy#4  
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远期汇票usance bill||bill at usance bqn(5)%{  
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长期汇票long bill H:~bWd'iz  
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短期汇票short bill IYn`&jS{  
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逾期汇票overdue bill -gGw_w?)(  
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宽限日期days of grace kO)Y|zQ  
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电汇telegraphic transfer （T.T）  -+F,L8  
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邮汇postal order||postal note （Am.）||post office order||money order tHzgZoBz  
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本票promissory note （P/N） W9l](Ow  
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押汇负责书||押汇保证书letter of hypothecation [%^0L~:  
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副保||抵押品||付属担保物collateral security M*k,M=sX  

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担保书trust receipt||letter of indemnity 7Td 9mkO  
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承兑||认付acceptance G#Bm ">+  
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单张承兑general acceptance 2aTq?ZR|8A  
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有条件承兑qualified acceptance WS6Qp`c)e  
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附条件认付conditional acceptance n
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部分认付partial acceptance   !pj&h0CR