[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。   xN +j]LC  
会计报表statement of account MWS=$N)v*  
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往来帐目account current k2xOu9ncEj  
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现在往来帐||存款额current accout >e7w!v]  
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销货帐account sales 5mD]uB9  
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共同计算帐项joint account F~cvob{  
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未决帐项outstanding account APgP*,  
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贷方帐项credit account||creditor account ?=%Q$|]-  
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借方帐项debit account||debtor account Khbkv  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable ,haCZH{  
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新交易||新帐new account !vU$^>zo~  
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未决帐||老帐old account &^C<J  
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现金帐cash account .!ThqYo  
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流水帐running account }E5oa\1u  
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暂记帐||未定帐suspense account =v4;t'_^  
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过期帐||延滞帐overdue account||pastdue account ffuV158a&  
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杂项帐户sundry account 4WV'\R+m  
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详细帐单||明细表detail account 2\flTO2Ny  
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呆帐bad account ~429sT(  
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会计项目title of account ,EyZ2`|  
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会计薄||帐薄account-book s)#8>s-  
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营业报告书||损益计算表account of budiness||business report nezdk=8J/  
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借贷细帐||交验帐account rendered K1rF;7Y6  
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明细帐account stated f\sxx!kt  
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与…银行开立一户头to open an account with AV
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与…银行建立交易to keep account with pk jf5DWp  
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继续记帐to keep account "(y",!U@  
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与…有交易to have an account with lWS@<j  
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作成会计帐||有往来帐项to make out an account with yjZ]_.  
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清算||清理债务to make up an account qbjBN z  
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清洁帐目||与…停止交易to close ones account with Bq~!_6fB  
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结帐to close an account " , c1z\  
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清理未付款to ask an account||to demand an account ~[|&)}q  
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结清差额to balance the account with su]CaHU  
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清算to settle an account||to liquidate an account||to square an account SH>L3@Za  
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审查帐目||监查帐目to audit an account )i8Hdtn  
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检查帐目to examine an account X|+o4R?  
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转入A的帐户to charge the amount to As account rU?sUm,ch  
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以计帐方式付款to pay on account 3nb&Z_/e  
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代理某人||为某人on ones account||on account of one i^j1i  
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为自己计算||独立帐目on ones own account 40TS=evG  
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由某人收益并负风险on ones account and risk||for ones account and risk -dXlGOD+C  
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由某人负担for ones account||for account of one 8S2sNpLi-g  
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按某人指示||列入某人帐户by order and for account of one {)j~5m.,/o  
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列入5月份帐目for May account P{YUW~  
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编入某中帐项下to pass to the account of||to place to the account of )? 35!s6  
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寄出清算书to send in an account||to send in render an account ~JjL411pG  
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支票薄cheque book <9zzjgzG{c  
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支票陈票人cheque drawer T(LqR?xOo  
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持票人cheque holder N?cvQR{r9  
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不记名支票cheque to bearer||bearer cheque l&rS\TCkp  
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记名支票||认人支票cheque to order <2b&AF{En  
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到期支票antedated cheque m9yi:zT%  
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未到期支票postdated cheque N.\?"n   
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保付支票certified cheque --S1p0  
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未获兑现支票，退票returned cheque TA2HAMx)  
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横线支票crossed cheque / -J  
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普通横线general crossing *}F>c3x]  
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特别横线special crossing ko-3`hX`  
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空白支票blank cheque fnXYp !  
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失效支票，过期支票stale cheque _sp,,gz  
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普通支票open cheque <QuIXA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uOQ!av2"Rf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a/\SPXQ/9  
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支票换现金||兑现to cash a cheque ~mF^t7n]  
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清理票款to clear a cheque E
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保证兑现to certify a cheque 4,,
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填写支票数额to fill up a cheque UF&B7r  
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支票上划线to cross a cheque ;tJ}*!z W  
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开发支票to make out a cheque =Lh8#>T\h  
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签发支票，开立支票to draw a cheque||to issue a cheque &wX568o  
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透支支票to overdraw a cheque @+6cKP  
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背书支票to endorse a cheque [t6Y,yo&h4  
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请付票款||清付票款to pay a cheque||to honour a cheque j5gL67B  
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支票退票to dishonour a cheque {UFs1  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque v@d] *TG  
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提示要求付款to present for payment Q-?6o  
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见票即付持票人payable to bearer =3Ohy,5L  
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支付指定人payable to order "
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已过期||无效out of date||stale 2@!B;6*8q  
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请给出票人R/D||refer to drawer U/A [al  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z~th{4#E;  
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文字与数字不一致words and figures differ IQWoK"B  
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支票 [ut[W9  
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时间已过account closed A`* l+M^z  
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更改处应加盖印章alterations require initials tHEZuoi  
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时间已过effects not cleared (v&iXD5t  
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停止付款payment stopped 7u:QT2=&  
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支票毁损cheque mutilated }tQ^ch;Q  
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汇款||寄钱to remit||to send money +i[vJRLxl~  
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寄票供取款||支票支付to send a cheque for payment +p$lVnAt  
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寄款人a remitter >uYU_/y$2  
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收款人a remittee {&a6<y#-  
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国外汇票foreign Bill {w@9\LsU  
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国内汇票inland Bill X|aD>CT  
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跟单汇票documentary bill Ro;I%j  
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空头汇票accommodation bill  >hzSd@J&  
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原始汇票original bill n}- _fx  
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改写||换新票据renewed bill li{!Jp5]1b  
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即期汇票sight bill||bill on demand <8YvsJ  
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…days after date||…days after date…日后付款 [KCR@__  
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…months after date||…months after date…月后付款 V(g5Gn
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见票后…日付款…days after sight||…days sight 5m;BL+>YE  
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见票后…月付款…months after sight||…months sight g)!q4 -q  
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同组票据set of bills y7R=zkd C9  
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单张汇票sola of exchange||sole of exchange 3_.%NgES|  
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远期汇票usance bill||bill at usance zbGZ\pz  
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长期汇票long bill h0HK~S#xBv  
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短期汇票short bill {+[Ex2b$  
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逾期汇票overdue bill ,?HM5c{'[Y  
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宽限日期days of grace x34GRe!!  
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电汇telegraphic transfer （T.T） )4.-6F7U?  
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邮汇postal order||postal note （Am.）||post office order||money order L6;'V5Mg72  
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本票promissory note （P/N） 4S[)5su  
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押汇负责书||押汇保证书letter of hypothecation td23Z1Elk#  
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副保||抵押品||付属担保物collateral security '5~l{3Lw  
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担保书trust receipt||letter of indemnity K{V .N</  
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承兑||认付acceptance |.&GmP  
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单张承兑general acceptance )0"T?Ivp]  
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有条件承兑qualified acceptance H*P+>j&  
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附条件认付conditional acceptance moh,aB#  
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部分认付partial acceptance   fwMYEj