[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。   hh)`645=x  
会计报表statement of account fZzoAzfv2  
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往来帐目account current ]z;I_-  
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现在往来帐||存款额current accout R)(T^V`{  
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销货帐account sales 
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共同计算帐项joint account 82qoGSD.  
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未决帐项outstanding account oUr66a/[U  
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贷方帐项credit account||creditor account xY8$I6  
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借方帐项debit account||debtor account 7\[@m3s  
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应付帐||应付未付帐account payable $am$EU?s  
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应收帐||应收未收帐account receivable hJ? O],4J  
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新交易||新帐new account ({)+3]x  
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未决帐||老帐old account *W1dG#Np}  
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现金帐cash account ,WYPU  
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流水帐running account ~&{S<Wl  
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暂记帐||未定帐suspense account MK~8}x2K  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account Tv=mgH=b  
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详细帐单||明细表detail account o[w:1q7  
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呆帐bad account p27~> xQ  
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会计项目title of account *OsQ}onv  
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会计薄||帐薄account-book U9 s&  
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营业报告书||损益计算表account of budiness||business report V)k4:H  

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借贷细帐||交验帐account rendered Pmx-8w  
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明细帐account stated ^[`%&uj!g  
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与…银行开立一户头to open an account with `$9x1dx  
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与…银行建立交易to keep account with WpP}stam/  
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继续记帐to keep account 'H>^2C iM  
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与…有交易to have an account with \gaw6S>n}  
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作成会计帐||有往来帐项to make out an account with C}Cs8eUn  
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清算||清理债务to make up an account gr2U6gi  
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清洁帐目||与…停止交易to close ones account with rM%1GPVob  
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结帐to close an account J*M>6Q.)  
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清理未付款to ask an account||to demand an account SqpaFWr  
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结清差额to balance the account with lymCH  
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清算to settle an account||to liquidate an account||to square an account $U~]=.n  
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审查帐目||监查帐目to audit an account VTE .^EK!  
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检查帐目to examine an account :vbW  
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转入A的帐户to charge the amount to As account .Q2V}D85  
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以计帐方式付款to pay on account ?Ir:g=RP*  
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代理某人||为某人on ones account||on account of one FYQS)s  
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为自己计算||独立帐目on ones own account i83OOV$1J  
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由某人收益并负风险on ones account and risk||for ones account and risk p!%pP}I  
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由某人负担for ones account||for account of one z F;K  
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按某人指示||列入某人帐户by order and for account of one I&5!=kR  
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列入5月份帐目for May account j
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编入某中帐项下to pass to the account of||to place to the account of Tlr v={  
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寄出清算书to send in an account||to send in render an account zm;C\s rF  
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支票薄cheque book X}0cCdW  
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支票陈票人cheque drawer <gBA1oRz  
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持票人cheque holder #`s"WnP9'!  
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不记名支票cheque to bearer||bearer cheque #X"@<l4F  
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记名支票||认人支票cheque to order =tY T8Q;al  
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到期支票antedated cheque teVM*-  
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未到期支票postdated cheque L /^I*p,  
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保付支票certified cheque bN@ l?w  
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未获兑现支票，退票returned cheque CJI ~_3+K  
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横线支票crossed cheque S21,VpW\  
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普通横线general crossing
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特别横线special crossing 2GStN74Xr  
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空白支票blank cheque Xb,3Dvf  
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失效支票，过期支票stale cheque ,,|^%Ct']  
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普通支票open cheque c6/=Gq
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Nl1Do:PY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r/*D:x|yN  
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支票换现金||兑现to cash a cheque bK-
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清理票款to clear a cheque ~.lPEA %%  
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保证兑现to certify a cheque  1ZB"EQ  
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填写支票数额to fill up a cheque ]:/Q]n^  
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支票上划线to cross a cheque '(jG[ry&T  
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开发支票to make out a cheque eO[b1]WLP  
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签发支票，开立支票to draw a cheque||to issue a cheque t#eTV@-
 
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透支支票to overdraw a cheque # c^z&0B}  
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背书支票to endorse a cheque gt w Q-  
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请付票款||清付票款to pay a cheque||to honour a cheque uOdl*|T?  
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支票退票to dishonour a cheque BsYa3d=}  
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拒付支票to refuse a cheque zjoq6  
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拒付支票to stop payment of a cheque XACm[NY_  
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提示要求付款to present for payment y7Df_|Z  
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见票即付持票人payable to bearer  k7A-J\  
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支付指定人payable to order ]}2ZttQ?  
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已过期||无效out of date||stale .];=Pu^  
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请给出票人R/D||refer to drawer pgZXJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _8UDT^?8,  
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文字与数字不一致words and figures differ 9ahWIO%  
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支票 ; )^`3`  
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时间已过account closed __G qQUQ  
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更改处应加盖印章alterations require initials H6 HVu |  
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时间已过effects not cleared ?\s+EE&-  
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停止付款payment stopped Z+. '>  
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支票毁损cheque mutilated xx9 g
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汇款||寄钱to remit||to send money \k!{uRy'  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter fnX`Q[b4\A  
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收款人a remittee usK*s$ns  
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国外汇票foreign Bill f"SD/]q-  
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国内汇票inland Bill ?+W9az]+  
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跟单汇票documentary bill O%
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空头汇票accommodation bill ^l=!JP=M=  
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原始汇票original bill W= Mb  
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改写||换新票据renewed bill rrqR}}l  
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即期汇票sight bill||bill on demand Raxrb=7  
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…days after date||…days after date…日后付款 Q<'nE  
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…months after date||…months after date…月后付款 ,)J u[
 
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见票后…日付款…days after sight||…days sight =Ja]T~0A  
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见票后…月付款…months after sight||…months sight @}OL9Ch  
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同组票据set of bills %Bn?n{/  
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单张汇票sola of exchange||sole of exchange Nq` C.&  
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远期汇票usance bill||bill at usance Mjfx~I27  
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长期汇票long bill O<"}|nbmQ[  
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短期汇票short bill j>x-"9N  
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逾期汇票overdue bill n9A7K$ZD@  
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宽限日期days of grace bKQ"ax>6p  
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电汇telegraphic transfer （T.T） \X&H;xnC5  
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邮汇postal order||postal note （Am.）||post office order||money order ./
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本票promissory note （P/N） IW
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押汇负责书||押汇保证书letter of hypothecation ] GTAq  
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副保||抵押品||付属担保物collateral security WN5`;
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担保书trust receipt||letter of indemnity /43-;"%>  
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承兑||认付acceptance d]i(h~?_  
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单张承兑general acceptance #gaQaUjR  
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有条件承兑qualified acceptance ELjK0pE}-  
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附条件认付conditional acceptance kR@Yl Yo  
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部分认付partial acceptance   Rqy0Q8K<