[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。   11%Zx3  
会计报表statement of account 5cb8=W-  
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往来帐目account current Q$Rp?o&  
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现在往来帐||存款额current accout .hjN*4RY  
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销货帐account sales hW`o-'  
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共同计算帐项joint account B>[myx  
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未决帐项outstanding account ]G^9PZ-  
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贷方帐项credit account||creditor account >>cL"m  
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借方帐项debit account||debtor account fu?u~QZ8  

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应付帐||应付未付帐account payable |{RCvm  
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应收帐||应收未收帐account receivable NErvX/qK  
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新交易||新帐new account 8"A0@fNz  
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未决帐||老帐old account {1+me
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现金帐cash account VV sE]7P ]  
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流水帐running account O-box?  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account C =B a|Z  
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杂项帐户sundry account LR'~:46#u  
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详细帐单||明细表detail account 'Mhnu2d  
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呆帐bad account 3>=G-AH/$K  
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会计项目title of account db}lN  
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会计薄||帐薄account-book jpOcug`f  
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营业报告书||损益计算表account of budiness||business report A0Q1"b=  
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借贷细帐||交验帐account rendered |uX&T`7?-  
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明细帐account stated m
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与…银行开立一户头to open an account with g91xUG  
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与…银行建立交易to keep account with RLGIST`  
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继续记帐to keep account %;J$ h^  
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与…有交易to have an account with 0 4oMgH>Vd  
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作成会计帐||有往来帐项to make out an account with zCu+Oi6  
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清算||清理债务to make up an account tcI Z 2H%  
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清洁帐目||与…停止交易to close ones account with ESe$6)P  
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结帐to close an account lnV!Xuf  
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清理未付款to ask an account||to demand an account VZ2CWE)t  
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结清差额to balance the account with xJFxrG'c  
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清算to settle an account||to liquidate an account||to square an account =DI/|^j{;  
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审查帐目||监查帐目to audit an account a%wa3N=v  
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检查帐目to examine an account K !gocNOf  
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转入A的帐户to charge the amount to As account U#4>GO;A  
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以计帐方式付款to pay on account '8|joj>G=  
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代理某人||为某人on ones account||on account of one RP6hw|  
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为自己计算||独立帐目on ones own account &"X1w $  
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由某人收益并负风险on ones account and risk||for ones account and risk tU>4?`)E  
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由某人负担for ones account||for account of one g"D:zK)  
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按某人指示||列入某人帐户by order and for account of one hj3wxH.}  
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列入5月份帐目for May account Dfd%Z ;Yu  
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编入某中帐项下to pass to the account of||to place to the account of k i{8f  
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寄出清算书to send in an account||to send in render an account ]U5/!e  
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支票薄cheque book _MUSXB'  
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支票陈票人cheque drawer 2sT\+C&H  
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持票人cheque holder ?rgtbiSW-  
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不记名支票cheque to bearer||bearer cheque Tw
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记名支票||认人支票cheque to order -2*Pm1\Z  
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到期支票antedated cheque Z`kI6  
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未到期支票postdated cheque Y f;Slps  
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保付支票certified cheque N(L?F):fT  
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未获兑现支票，退票returned cheque @#&y  
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横线支票crossed cheque M\dZxhQ-l  
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普通横线general crossing ?DKwKt  
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特别横线special crossing 8zk?:?8%{  
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空白支票blank cheque UqsX@jL!  
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失效支票，过期支票stale cheque UqaV9  
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普通支票open cheque z\?cazQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D\i8WU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \w\{x0u  
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支票换现金||兑现to cash a cheque eW^_YG%(  
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清理票款to clear a cheque y
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保证兑现to certify a cheque }+Ne)B E  
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填写支票数额to fill up a cheque cy-Bhk0H  
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支票上划线to cross a cheque }- P ='AyL  
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开发支票to make out a cheque 1^4z/<ZWm  
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签发支票，开立支票to draw a cheque||to issue a cheque >u:t2DxE  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque QXcSDJ  
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请付票款||清付票款to pay a cheque||to honour a cheque 6.!Cm$l  
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支票退票to dishonour a cheque }I1SC7gY  
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拒付支票to refuse a cheque _*I@ J/  
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拒付支票to stop payment of a cheque  5g{F-  
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提示要求付款to present for payment VQQtxHTC3  
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见票即付持票人payable to bearer ]}~[2k.  
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支付指定人payable to order LXIQpD,M  
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已过期||无效out of date||stale #Tjv(O[&  
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请给出票人R/D||refer to drawer %YI Xk1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YR2Q6}xR  
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文字与数字不一致words and figures differ dQ5_=(9  
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支票 SA| AS<  
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时间已过account closed GvL)SVv?  
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更改处应加盖印章alterations require initials Hqel1J  
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时间已过effects not cleared Rn(vG-xQ  
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停止付款payment stopped HAHv^  
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支票毁损cheque mutilated pZS0;T]W,  
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汇款||寄钱to remit||to send money K0|8h!WF+  
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寄票供取款||支票支付to send a cheque for payment {bxTODt@  
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寄款人a remitter i'GBj,:  
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收款人a remittee i8F^ N=  
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国外汇票foreign Bill .eg?FB'7  
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国内汇票inland Bill O]"3o,/]G  
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跟单汇票documentary bill mVJW"*}8  
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空头汇票accommodation bill 83 O+`f  
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原始汇票original bill X2X.&^  
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改写||换新票据renewed bill K4]42#
  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 }LXS!Ff:  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight t tEQgkd`  
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见票后…月付款…months after sight||…months sight bjgf8427I  
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同组票据set of bills %+PWcCmn  
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单张汇票sola of exchange||sole of exchange :}r^sD  
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远期汇票usance bill||bill at usance R<}WNZl  
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长期汇票long bill *gu4%  
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短期汇票short bill `;[j`v8O  
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逾期汇票overdue bill b9M.p*!  
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宽限日期days of grace HGuY-f  
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电汇telegraphic transfer （T.T） ahagt9[,:F  
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邮汇postal order||postal note （Am.）||post office order||money order {}Y QB'}  
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本票promissory note （P/N） EleK*l  
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押汇负责书||押汇保证书letter of hypothecation I!(.tu6u6c  
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副保||抵押品||付属担保物collateral security :3qA7D}  
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担保书trust receipt||letter of indemnity (k?,+jnR  
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承兑||认付acceptance k0|*8  
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单张承兑general acceptance |]7z
  
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有条件承兑qualified acceptance 4;;F(yk8  
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附条件认付conditional acceptance J~z;sTR  
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部分认付partial acceptance   J-lQPMI,