[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。   m+ #G*  
会计报表statement of account =OKUSHu@V  
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往来帐目account current '}F9f?  
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现在往来帐||存款额current accout l9 H-N*Wx  
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销货帐account sales Oj2=&uz  
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共同计算帐项joint account * $mb~k^R  
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未决帐项outstanding account CdtwR0  
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贷方帐项credit account||creditor account NpGz y`&b  
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借方帐项debit account||debtor account V9`jq$  
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应付帐||应付未付帐account payable \PmM856=ms  
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应收帐||应收未收帐account receivable |Y(   
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新交易||新帐new account 
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未决帐||老帐old account 6(q8y(.`  
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现金帐cash account \Fu(IuD  
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流水帐running account )Qo^Mz  
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暂记帐||未定帐suspense account R~#&xfMd.  
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过期帐||延滞帐overdue account||pastdue account 4&B|rf  
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杂项帐户sundry account 3X1 U  
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详细帐单||明细表detail account >i2WYT  
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呆帐bad account rX|{
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会计项目title of account sTi3x)#xB  
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会计薄||帐薄account-book S$nEflcz  
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营业报告书||损益计算表account of budiness||business report h{e?Fl  
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借贷细帐||交验帐account rendered VCUsvhI  
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明细帐account stated ~*RBMHs  
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与…银行开立一户头to open an account with xGK"`\V  
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与…银行建立交易to keep account with g|x*sZR~Y  
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继续记帐to keep account 5f_1 dn  
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与…有交易to have an account with -
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作成会计帐||有往来帐项to make out an account with 7u[$  
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清算||清理债务to make up an account nbU?:=P  
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清洁帐目||与…停止交易to close ones account with 5`1p ?  
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结帐to close an account ~{npG  
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清理未付款to ask an account||to demand an account DVjsz  
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结清差额to balance the account with p|'Rm]&jb  
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清算to settle an account||to liquidate an account||to square an account EL1*@  
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审查帐目||监查帐目to audit an account 3("E5lI(g:  
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检查帐目to examine an account H.[t&VO  
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转入A的帐户to charge the amount to As account .oxeo0@~  
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以计帐方式付款to pay on account >7nOR  
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代理某人||为某人on ones account||on account of one G0pqiU6  
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为自己计算||独立帐目on ones own account z%Ivc*x5  
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由某人收益并负风险on ones account and risk||for ones account and risk mA0|W# NB  
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由某人负担for ones account||for account of one ueV,p?Wo  
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按某人指示||列入某人帐户by order and for account of one 8Hh=Sp ^  
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列入5月份帐目for May account }tUr V  
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编入某中帐项下to pass to the account of||to place to the account of C'xWRSDO  
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寄出清算书to send in an account||to send in render an account %Y<3v\`_  
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支票薄cheque book ,S\AUUt%  
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支票陈票人cheque drawer pQ9~^  
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持票人cheque holder 'w~e>$WI  
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不记名支票cheque to bearer||bearer cheque LCkaSv/[RB  
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记名支票||认人支票cheque to order Eaw
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到期支票antedated cheque bx=9XZ9g  
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未到期支票postdated cheque L(w?.)E  
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保付支票certified cheque >*S ;z+!&  
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未获兑现支票，退票returned cheque >XK |jPK  
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横线支票crossed cheque tA]Y=U+Q  
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普通横线general crossing Nvj0MD{ X  
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特别横线special crossing J^)=8cy  
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空白支票blank cheque ewOR
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失效支票，过期支票stale cheque
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普通支票open cheque +w'He9 n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +[Zcz4\9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i*2l4  
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支票换现金||兑现to cash a cheque q"|#KT^)  
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清理票款to clear a cheque 3}ATt".  
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保证兑现to certify a cheque F uJ=]T  
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填写支票数额to fill up a cheque IBSoAL  
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支票上划线to cross a cheque !y syb  
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开发支票to make out a cheque  3JcI}w  
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签发支票，开立支票to draw a cheque||to issue a cheque \bzT=^Z;2  
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透支支票to overdraw a cheque R'1L%srTM+  
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背书支票to endorse a cheque 11jDAA(|  
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请付票款||清付票款to pay a cheque||to honour a cheque h(Ccm
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支票退票to dishonour a cheque ^":Dk5gl  
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拒付支票to refuse a cheque *&sXC@
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拒付支票to stop payment of a cheque elzKtVw  
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提示要求付款to present for payment b"QeCw#v`>  
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见票即付持票人payable to bearer \~ql_X;3  
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支付指定人payable to order %*`yd.L0W  
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已过期||无效out of date||stale #ZS8}X*S  
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请给出票人R/D||refer to drawer sB>ZN3ptH^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZFsJeF'"  
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文字与数字不一致words and figures differ byUz  
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支票 ZD'fEqM  
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时间已过account closed Q]]5\C.  
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更改处应加盖印章alterations require initials r$Z_Kwe.|&  
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时间已过effects not cleared CL-mt5Kx#7  
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停止付款payment stopped <Y9xHn&  
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支票毁损cheque mutilated 0H-~-z8Y  
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汇款||寄钱to remit||to send money F9Ag687w  
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寄票供取款||支票支付to send a cheque for payment t TAqln|  
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寄款人a remitter BF_R8H,<%  
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收款人a remittee \ +cU}  
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国外汇票foreign Bill ;:a>#{N  
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国内汇票inland Bill 
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跟单汇票documentary bill 93-UA.+g  
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空头汇票accommodation bill 8X@ p?43  
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原始汇票original bill ^ 2"r't  
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改写||换新票据renewed bill ?mJNzHrq;  
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即期汇票sight bill||bill on demand ad "yo=%1  
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…days after date||…days after date…日后付款 J6eF7 fa  
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…months after date||…months after date…月后付款 *OOi  
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见票后…日付款…days after sight||…days sight ]Q Y:t:-  
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见票后…月付款…months after sight||…months sight `ZCeuOH  
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同组票据set of bills ,f@$a3}'Lx  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance Y}<w)b1e|  
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长期汇票long bill `SdvXn  
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短期汇票short bill toDv~v  
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逾期汇票overdue bill T5* t~`bfU  
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宽限日期days of grace 4+rr3 $AY  
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电汇telegraphic transfer （T.T） [BPK0  
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邮汇postal order||postal note （Am.）||post office order||money order EW$.,%b1  
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本票promissory note （P/N） vD,ZEKAN  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security O!uZykdX4!  
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担保书trust receipt||letter of indemnity 1!(Og~#(  
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承兑||认付acceptance U*P&O+(1'  
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单张承兑general acceptance f*Z8C9)  
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有条件承兑qualified acceptance 49('pq?D  
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附条件认付conditional acceptance Th\
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部分认付partial acceptance   ":qhO0