[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。   wC@U/?  
会计报表statement of account F&Z>B};  
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往来帐目account current (VR
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现在往来帐||存款额current accout R|yTUGY  
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销货帐account sales S
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共同计算帐项joint account {GY$J<5=  
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未决帐项outstanding account Cr"hu;  
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贷方帐项credit account||creditor account Z r*ytbt  
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借方帐项debit account||debtor account ! h;VdCCi#  
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应付帐||应付未付帐account payable gnec#
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应收帐||应收未收帐account receivable ZGBcy}U(k  
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新交易||新帐new account EJsb{$u  
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未决帐||老帐old account C.Yz<?;S  
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现金帐cash account Nsy.!,!c  
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流水帐running account sP#5l @  
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暂记帐||未定帐suspense account Ex{]<6UAu  
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过期帐||延滞帐overdue account||pastdue account +Y+kx"8  
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杂项帐户sundry account 7Udr~0_)  
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详细帐单||明细表detail account nN:i{t4f  
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呆帐bad account TqC"lO>:Q  
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会计项目title of account DuaOi1Gw  
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会计薄||帐薄account-book e): &pqA  
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营业报告书||损益计算表account of budiness||business report vKxwv YDe  
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借贷细帐||交验帐account rendered FD8Hx\oF  
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明细帐account stated UCFef,VW  
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与…银行开立一户头to open an account with "{}5uth  
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与…银行建立交易to keep account with s;L7 _.hH@  
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继续记帐to keep account ^#Shs^#  
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与…有交易to have an account with #R &F  
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作成会计帐||有往来帐项to make out an account with {?82>q5F  
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清算||清理债务to make up an account tH$Z_(5  
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清洁帐目||与…停止交易to close ones account with 1L3L!@  
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结帐to close an account B>Mk "Wj Q  
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清理未付款to ask an account||to demand an account Q\}5q3  
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结清差额to balance the account with hC,EO&  
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清算to settle an account||to liquidate an account||to square an account 2\_}81hM  
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审查帐目||监查帐目to audit an account >Qr(#Bt)  
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检查帐目to examine an account qn:3s
 
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转入A的帐户to charge the amount to As account THC34u]  
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以计帐方式付款to pay on account y\]:&)?&C^  
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代理某人||为某人on ones account||on account of one !;>j(xc  
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为自己计算||独立帐目on ones own account |bA\>%~  
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由某人收益并负风险on ones account and risk||for ones account and risk /SO 4O|b  
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由某人负担for ones account||for account of one Bu$Z+o  
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按某人指示||列入某人帐户by order and for account of one lcO;3CrJ!  
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列入5月份帐目for May account RDGefxv  
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编入某中帐项下to pass to the account of||to place to the account of ai0am  
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寄出清算书to send in an account||to send in render an account `3GYV|LeQ  
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支票薄cheque book oy{ {d  
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支票陈票人cheque drawer 0q}k"(9  
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持票人cheque holder * {TB<^ *  

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不记名支票cheque to bearer||bearer cheque `YL)[t? V  
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记名支票||认人支票cheque to order +t[i68,%  
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到期支票antedated cheque h_*!cuH  
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未到期支票postdated cheque 6Z,GD  
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保付支票certified cheque SobOUly5{  
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未获兑现支票，退票returned cheque / 
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横线支票crossed cheque HEBKRpt  
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普通横线general crossing P[L] S7FTr  
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特别横线special crossing veq.48E]  
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空白支票blank cheque
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失效支票，过期支票stale cheque 9$Dsm@tX  
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普通支票open cheque N.1@!\z@@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X}5}M+'~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Cykw$s  
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支票换现金||兑现to cash a cheque Ex`!C]sQ  
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清理票款to clear a cheque ^hyY,X  
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保证兑现to certify a cheque }]BH
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填写支票数额to fill up a cheque OF_g0Zu  
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支票上划线to cross a cheque xp68-&  
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开发支票to make out a cheque GB&^<@  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque c7R<5f  
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背书支票to endorse a cheque |
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请付票款||清付票款to pay a cheque||to honour a cheque P;7 Y9}  
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支票退票to dishonour a cheque kl+^0i  
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拒付支票to refuse a cheque mYRsM s  
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拒付支票to stop payment of a cheque 2M$^|j:[  
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提示要求付款to present for payment X :wfm
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见票即付持票人payable to bearer lFT` WO  
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支付指定人payable to order H
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer NDYm7X*et  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,(y6XUV~  
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文字与数字不一致words and figures differ 2uT"LW/(H  
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支票 Ra)AQ n  
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时间已过account closed \6L,jSoBl  
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更改处应加盖印章alterations require initials eo&^~OVT  
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时间已过effects not cleared kA4bv}  
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停止付款payment stopped 7w5C NV  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money j^6,V\;l  
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寄票供取款||支票支付to send a cheque for payment ZO8r8 [  
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寄款人a remitter &|I{ju_  
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收款人a remittee #ja6nt8GC  
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国外汇票foreign Bill ]FEs
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国内汇票inland Bill -'rb+<v  
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跟单汇票documentary bill S N;1F  
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空头汇票accommodation bill C: ntr=3J  
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原始汇票original bill GsiT!OP]y  
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改写||换新票据renewed bill H+npe'm_Z  
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即期汇票sight bill||bill on demand FF~VV<a  
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…days after date||…days after date…日后付款 d(F4-kBd  
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…months after date||…months after date…月后付款 ,lQfsntk'  
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见票后…日付款…days after sight||…days sight Ns6CxE9  
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见票后…月付款…months after sight||…months sight <ELqj2`
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同组票据set of bills }u .1$Y  
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单张汇票sola of exchange||sole of exchange UQ~gjnb[c  
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远期汇票usance bill||bill at usance @pV&{Vp  
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长期汇票long bill Y 016Xg5  
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短期汇票short bill fX}dQN~z  
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逾期汇票overdue bill <v$yXA  
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宽限日期days of grace vR'rYDtU@  
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电汇telegraphic transfer （T.T） 5<Y-?23  
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邮汇postal order||postal note （Am.）||post office order||money order ^spASG-o  

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本票promissory note （P/N） yA^+<uz}  
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押汇负责书||押汇保证书letter of hypothecation dwmZ_m.  
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副保||抵押品||付属担保物collateral security )X5en=[)O  
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担保书trust receipt||letter of indemnity |v= */
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承兑||认付acceptance |gM@}!DL  
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单张承兑general acceptance W3Dtt-)E  
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有条件承兑qualified acceptance o7t#yw3  
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附条件认付conditional acceptance Hy#<f
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部分认付partial acceptance   D|X@aUp8}