[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。   '_B_&is  
会计报表statement of account Wk@ eV\H71  
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往来帐目account current Kw )KA^KF  
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现在往来帐||存款额current accout ibvJWg  
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销货帐account sales M[~Jaxw%  
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共同计算帐项joint account J"-_{)0lD  
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未决帐项outstanding account @7-=zt+f  
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贷方帐项credit account||creditor account N[pZIH5ho=  
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借方帐项debit account||debtor account !2z!8kI  
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应付帐||应付未付帐account payable +@0TMK,P  
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应收帐||应收未收帐account receivable X(]Zr  
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新交易||新帐new account jeq:  
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未决帐||老帐old account JkU1daTe  
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现金帐cash account 4}i*cB`  
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流水帐running account DR@1z9 a  
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暂记帐||未定帐suspense account ?g3 ]~;#  
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过期帐||延滞帐overdue account||pastdue account ^/dS>_gtHv  
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杂项帐户sundry account @A{m5
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详细帐单||明细表detail account OP%?dh]  
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呆帐bad account R*9NR,C  
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会计项目title of account S@xXq{j  

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会计薄||帐薄account-book 5f^>b\8+ |  
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营业报告书||损益计算表account of budiness||business report l?8)6z#Zl  
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借贷细帐||交验帐account rendered Kesy2mE  
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明细帐account stated C4\,z\Q  
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与…银行开立一户头to open an account with E4i0i!<z  
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与…银行建立交易to keep account with * R d#{Io7  
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继续记帐to keep account }BJX/, H,  
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与…有交易to have an account with 7&B$HZ  
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作成会计帐||有往来帐项to make out an account with 8VQ 24r  
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清算||清理债务to make up an account ]zfG~^.  
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清洁帐目||与…停止交易to close ones account with dy>!KO  
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结帐to close an account mQ~:Y
  
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清理未付款to ask an account||to demand an account ^U[D4UM  
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结清差额to balance the account with h8e757z  
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清算to settle an account||to liquidate an account||to square an account h"+ `13  
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审查帐目||监查帐目to audit an account {eS|j=  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account .Dg*\ h  

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以计帐方式付款to pay on account "KX=ow#z|  
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代理某人||为某人on ones account||on account of one SMH
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为自己计算||独立帐目on ones own account -s|8<A||"  
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由某人收益并负风险on ones account and risk||for ones account and risk C)'q QvA  
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由某人负担for ones account||for account of one yXI >I
 
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按某人指示||列入某人帐户by order and for account of one F!zP<A"  
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列入5月份帐目for May account RlT3Iz;  
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编入某中帐项下to pass to the account of||to place to the account of ;Gx)Noo/>  
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寄出清算书to send in an account||to send in render an account ~/^5) g_  
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支票薄cheque book (Yo>Oh4
  
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支票陈票人cheque drawer ;%tF58&  
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持票人cheque holder A_Frk'{qhB  
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不记名支票cheque to bearer||bearer cheque ()&
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记名支票||认人支票cheque to order .bB dQpF-  
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到期支票antedated cheque ca+5=+X7  
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未到期支票postdated cheque LL:_L<  
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保付支票certified cheque MEB it  
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未获兑现支票，退票returned cheque bhniB@<  
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横线支票crossed cheque s[UHe{^T  
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普通横线general crossing %c4Hse#Y  
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特别横线special crossing gEjdN.  
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空白支票blank cheque EN/,5<S<,[  
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失效支票，过期支票stale cheque ov, hI>0!D  
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普通支票open cheque CB^U6ZS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ff^=Ruf$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [@ .!~E)P  
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支票换现金||兑现to cash a cheque yK=cZw%D  
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清理票款to clear a cheque DW[N|-
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保证兑现to certify a cheque 8]9%*2"!  
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填写支票数额to fill up a cheque ?Wlb3;  
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支票上划线to cross a cheque \| 8  
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开发支票to make out a cheque ZbdZrE$  
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签发支票，开立支票to draw a cheque||to issue a cheque ]>5/PD,wWy  
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透支支票to overdraw a cheque zBzZxK>$  
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背书支票to endorse a cheque UM"- nZ>[  
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请付票款||清付票款to pay a cheque||to honour a cheque .1Dg s=|  
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支票退票to dishonour a cheque ;U+3w~  
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拒付支票to refuse a cheque  mn"G_I  
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拒付支票to stop payment of a cheque 3u+T~g0^  
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提示要求付款to present for payment 3M[!N  
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见票即付持票人payable to bearer B"1c  
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支付指定人payable to order wDal5GJp  
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已过期||无效out of date||stale P64PPbP  
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请给出票人R/D||refer to drawer -P$PAg5"2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  dVtG/0  
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文字与数字不一致words and figures differ 2j[=\K]  
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支票 n,y ZRY  
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时间已过account closed q_[o"wq/  

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更改处应加盖印章alterations require initials @alK;\  
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时间已过effects not cleared J/y83@  
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停止付款payment stopped .5_2zat0H  
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支票毁损cheque mutilated y%cP1y)  
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汇款||寄钱to remit||to send money 0 1rK8jX  
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寄票供取款||支票支付to send a cheque for payment 1v27;Q<+Q  
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寄款人a remitter &'`g#N  
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收款人a remittee m+[Ux{$  
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国外汇票foreign Bill xJ]
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国内汇票inland Bill &U#|uc!+  
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跟单汇票documentary bill |0b`fOS  
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空头汇票accommodation bill !*N@ZL&X  
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原始汇票original bill ^jZbo{  
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改写||换新票据renewed bill ",; H`V  
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即期汇票sight bill||bill on demand $%#!bV  
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…days after date||…days after date…日后付款 Kw ]=  
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…months after date||…months after date…月后付款 {JMVV_}n  
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见票后…日付款…days after sight||…days sight igPX#$0XU  
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见票后…月付款…months after sight||…months sight S.NPZ39}ZE  

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同组票据set of bills X l5 A 'h  
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单张汇票sola of exchange||sole of exchange ZUd
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远期汇票usance bill||bill at usance h2d(?vOT  
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长期汇票long bill 0 kW,I  
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短期汇票short bill K be C"mi  
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逾期汇票overdue bill ep{FpB  
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宽限日期days of grace I; rGD^  
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电汇telegraphic transfer （T.T） uwGc@xOgg,  
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邮汇postal order||postal note （Am.）||post office order||money order )9]PMA?u  
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本票promissory note （P/N） c-sfg>0^  
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押汇负责书||押汇保证书letter of hypothecation ]7A'7p$Y  
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副保||抵押品||付属担保物collateral security d&>^&>?$zh  
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担保书trust receipt||letter of indemnity ~a2}(]  
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承兑||认付acceptance <F'\lA9  
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单张承兑general acceptance {{!-Gr  
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有条件承兑qualified acceptance 6
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附条件认付conditional acceptance o4WDh@d5S  
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部分认付partial acceptance   @ Nm@]q