[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。   'due'| #^  
会计报表statement of account N W :_)1  
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往来帐目account current w7cciD|  
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现在往来帐||存款额current accout &u( eu'Q3  
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销货帐account sales w>>)3:Ytd  
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共同计算帐项joint account U:ggZ` .  
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未决帐项outstanding account T&c0j(  
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贷方帐项credit account||creditor account 19Xc0ez  
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借方帐项debit account||debtor account 1OJD!juL$  
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应付帐||应付未付帐account payable Ca?5bCI,  
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应收帐||应收未收帐account receivable eL3HX _2(  
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新交易||新帐new account <7N8L  
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未决帐||老帐old account fmyyQ|]O"  
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现金帐cash account dR~4*59Bg  
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流水帐running account ]>h2h?2te  
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暂记帐||未定帐suspense account 9ls<Y  
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过期帐||延滞帐overdue account||pastdue account <Q)6N!Tp^  

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杂项帐户sundry account ,X6 .p  
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详细帐单||明细表detail account d#7 z N  
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呆帐bad account _[h1SAJ  
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会计项目title of account *1iJa  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report 5o\yhYS:  
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借贷细帐||交验帐account rendered c_a*{L|c  
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明细帐account stated V_Kpb*3
 
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与…银行开立一户头to open an account with yNdtq\h  
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与…银行建立交易to keep account with k1$|vzMh  
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继续记帐to keep account V F6OC4 K  
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与…有交易to have an account with ]B3 0d  
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作成会计帐||有往来帐项to make out an account with $SG^, !!&A  
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清算||清理债务to make up an account >]T(}S~  
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清洁帐目||与…停止交易to close ones account with gLl?e8[F  
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结帐to close an account Y'Wj7P  
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清理未付款to ask an account||to demand an account C0i:*1  
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结清差额to balance the account with wE%v[q[*X  
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清算to settle an account||to liquidate an account||to square an account ,EcmMI^A  
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审查帐目||监查帐目to audit an account v :6`(5  
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检查帐目to examine an account S.t+HwVodO  
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转入A的帐户to charge the amount to As account _m3PAD4  
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以计帐方式付款to pay on account $o/?R]h  
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代理某人||为某人on ones account||on account of one vq(@B  
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为自己计算||独立帐目on ones own account fcnbPO0M  
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由某人收益并负风险on ones account and risk||for ones account and risk G!XizhE  
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由某人负担for ones account||for account of one /}#z/m@bN  
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按某人指示||列入某人帐户by order and for account of one [5a`$yaQ  
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列入5月份帐目for May account sw{EV0&>m  
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编入某中帐项下to pass to the account of||to place to the account of 9zi/z_G  
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寄出清算书to send in an account||to send in render an account /~J#c=  
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支票薄cheque book *=@Z\]"?  
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支票陈票人cheque drawer $'?CY)h{  
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持票人cheque holder 9co -W+  
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不记名支票cheque to bearer||bearer cheque cCyg&% zsT  
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记名支票||认人支票cheque to order
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到期支票antedated cheque GlQ=M)E  
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未到期支票postdated cheque w>/KQ> \"  
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保付支票certified cheque `1M_rG1/+  
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未获兑现支票，退票returned cheque C[gSiL  
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横线支票crossed cheque O!Mm~@MoA  
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普通横线general crossing e<iTU?eJM  
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特别横线special crossing @OwU[\6fc}  
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空白支票blank cheque K{q(/>:  
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失效支票，过期支票stale cheque u"C`S<c  
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普通支票open cheque :4(7W[r6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W%vh7>.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G=~T)e  
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支票换现金||兑现to cash a cheque vcV=9q8P1  
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清理票款to clear a cheque 9RR1$( f  
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保证兑现to certify a cheque F Fg0}  
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填写支票数额to fill up a cheque 8a-[Q  
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支票上划线to cross a cheque . 1?AU6\  
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开发支票to make out a cheque -V4@BKI8  
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签发支票，开立支票to draw a cheque||to issue a cheque 6ng . =  
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透支支票to overdraw a cheque EJZ l'CR  
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背书支票to endorse a cheque 4[+n;OI  
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请付票款||清付票款to pay a cheque||to honour a cheque ?~u"w OH'  
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支票退票to dishonour a cheque M}M.  
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拒付支票to refuse a cheque dos$d3B4  
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拒付支票to stop payment of a cheque h 
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提示要求付款to present for payment `2S%l,>)#  
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见票即付持票人payable to bearer `db++Z'C  
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支付指定人payable to order A
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已过期||无效out of date||stale !BK^5,4?--  
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请给出票人R/D||refer to drawer x?Q;o+2v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y"2#bq  
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文字与数字不一致words and figures differ &/a/V  
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支票 c3K(mM:  
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时间已过account closed U .e Urzu  
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更改处应加盖印章alterations require initials +a;:7[%&  
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时间已过effects not cleared @0Tm>s  
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停止付款payment stopped %Ix^Xb0  
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支票毁损cheque mutilated FnL~8otPF'  
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汇款||寄钱to remit||to send money ~TurYvf  
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寄票供取款||支票支付to send a cheque for payment <R_3;5J%  
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寄款人a remitter )mp0k%  
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收款人a remittee H^'EY:|  
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国外汇票foreign Bill 9u"im+=:  
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国内汇票inland Bill e|]g?!  
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跟单汇票documentary bill C^l)
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空头汇票accommodation bill #N,\c@Gy  
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原始汇票original bill i~k?k.t8  
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改写||换新票据renewed bill | M-@Qvgh  
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即期汇票sight bill||bill on demand [yjC@docH  
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…days after date||…days after date…日后付款 V
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…months after date||…months after date…月后付款 7Zr jU{  
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见票后…日付款…days after sight||…days sight =ngu*#?c4  
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见票后…月付款…months after sight||…months sight $+*ZsIo   
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同组票据set of bills w&C SE  
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单张汇票sola of exchange||sole of exchange q_HD`tW  
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远期汇票usance bill||bill at usance 1~Pht:,t  
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长期汇票long bill a ,W5T8  
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短期汇票short bill G++kUo<  
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逾期汇票overdue bill qfX26<q  
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宽限日期days of grace CK#i 6!~r  
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电汇telegraphic transfer （T.T） H*P[tyz$  
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邮汇postal order||postal note （Am.）||post office order||money order Tol"D2cyf  
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本票promissory note （P/N） \ B'AXv6  
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押汇负责书||押汇保证书letter of hypothecation 1ASoH,D/  
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副保||抵押品||付属担保物collateral security yp[,WZt  
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担保书trust receipt||letter of indemnity >?#zPweA  
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承兑||认付acceptance :5F(,
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单张承兑general acceptance 5^R?+<rd  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance pp@B]We  
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部分认付partial acceptance   "Zx<hL*