[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。   -fx88  
会计报表statement of account fF>qU-  
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往来帐目account current m=.7f
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现在往来帐||存款额current accout pd>a6 lI`  
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销货帐account sales a^T4\  
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共同计算帐项joint account ,q@(L  
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未决帐项outstanding account u4#~ i0@  
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贷方帐项credit account||creditor account YNJpQAuSn)  
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借方帐项debit account||debtor account k *;{n8o?)  
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应付帐||应付未付帐account payable ilRm}lU|x  

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应收帐||应收未收帐account receivable Q"6hD?6.  
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新交易||新帐new account M*~v'L_sI  
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未决帐||老帐old account ;x3 ] 4^  
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现金帐cash account bDZKQ&  
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流水帐running account {80oRD2=Q  
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暂记帐||未定帐suspense account pRiH,:\  
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过期帐||延滞帐overdue account||pastdue account iFwyh`Bcg  
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杂项帐户sundry account (ifqwl62  
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详细帐单||明细表detail account s#
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呆帐bad account n?ZL"!$  
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会计项目title of account +(=0CA0GE  
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会计薄||帐薄account-book xs2,t*  
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营业报告书||损益计算表account of budiness||business report F_Z&-+,*3t  
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借贷细帐||交验帐account rendered IdV,%d{  
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明细帐account stated :rz9M@7  
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与…银行开立一户头to open an account with H4PbO/{xO  
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与…银行建立交易to keep account with zdxT35h  
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继续记帐to keep account |eHwp  
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与…有交易to have an account with ^lHb&\X  
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作成会计帐||有往来帐项to make out an account with UJee&4C-y  
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清算||清理债务to make up an account }1U#Ve,=_  
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清洁帐目||与…停止交易to close ones account with ,s O:$  
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结帐to close an account !UBy%DN~k  
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清理未付款to ask an account||to demand an account NJn&>/vM  
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结清差额to balance the account with o .l;: Un  
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清算to settle an account||to liquidate an account||to square an account ?k [%\jq{a  
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审查帐目||监查帐目to audit an account #2h+dk$1  
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检查帐目to examine an account h2"9"*S1  
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转入A的帐户to charge the amount to As account 4py(R-8\  
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以计帐方式付款to pay on account 2-~a P  
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代理某人||为某人on ones account||on account of one xS"$g9o0  
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为自己计算||独立帐目on ones own account M:_!w[NiLp  
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由某人收益并负风险on ones account and risk||for ones account and risk ; yyO0Ha  
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由某人负担for ones account||for account of one &Cq{ _M  
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按某人指示||列入某人帐户by order and for account of one J/t!-!  
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列入5月份帐目for May account 6yI }1g  
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编入某中帐项下to pass to the account of||to place to the account of .j U Z  
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寄出清算书to send in an account||to send in render an account ~s#e,Kav"  
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支票薄cheque book |) Pi6Y  
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支票陈票人cheque drawer /BpxKh 2p  
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持票人cheque holder ,GrB'N{8e  
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不记名支票cheque to bearer||bearer cheque )47MFNr~>  
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记名支票||认人支票cheque to order <tbZj=*O/o  
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到期支票antedated cheque RH(V^09[o  
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未到期支票postdated cheque %y"J8;U  
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保付支票certified cheque sG,+  
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未获兑现支票，退票returned cheque W#XG;  
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横线支票crossed cheque
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普通横线general crossing |d7$*7TvV  
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特别横线special crossing lIf(6nm@  
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空白支票blank cheque pCU*@c!  
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失效支票，过期支票stale cheque ~`eHHg X  

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普通支票open cheque u&]vd /  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^Jx$t/t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V"RpH,  
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支票换现金||兑现to cash a cheque YaY8 `M{  
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清理票款to clear a cheque H:S,\D?%2x  
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保证兑现to certify a cheque 3Wx,oq;4-  
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填写支票数额to fill up a cheque >a>fb|r
 
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支票上划线to cross a cheque OXhAha`R  
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开发支票to make out a cheque g+[kde;(^  
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签发支票，开立支票to draw a cheque||to issue a cheque cT'w=  
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透支支票to overdraw a cheque >Da~Q WW|  
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背书支票to endorse a cheque rT7^-B*  
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请付票款||清付票款to pay a cheque||to honour a cheque Hi,t@!
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支票退票to dishonour a cheque sic$uT  
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拒付支票to refuse a cheque :Jxh2  
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拒付支票to stop payment of a cheque ;e s^R?z  
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提示要求付款to present for payment xHkxc}h  
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见票即付持票人payable to bearer 4\2V9F{s  
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支付指定人payable to order 
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已过期||无效out of date||stale vv5i? F  
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请给出票人R/D||refer to drawer ;st\I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #@//7Bf%  
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文字与数字不一致words and figures differ Vz:_mKA  
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支票 0D[@u3W  
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时间已过account closed >L>+2z  
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更改处应加盖印章alterations require initials +x1/-J8_sg  
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时间已过effects not cleared t_c?Wp~tH  
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停止付款payment stopped }T(z4P3  
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支票毁损cheque mutilated &RY)o^g[4  
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汇款||寄钱to remit||to send money l5J.A@0  
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寄票供取款||支票支付to send a cheque for payment P
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寄款人a remitter ]b1Li}  
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收款人a remittee <DmTj$  
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国外汇票foreign Bill uqZ3Hyb  
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国内汇票inland Bill \E hr@g  

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跟单汇票documentary bill Y!n'" *J>  
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空头汇票accommodation bill 8S>>7z!U  
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原始汇票original bill <\DUo0]J  
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改写||换新票据renewed bill l l:jsm  
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即期汇票sight bill||bill on demand n\>.T[$"  
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…days after date||…days after date…日后付款 d*9j77C]  
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…months after date||…months after date…月后付款 zJ_My&~  
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见票后…日付款…days after sight||…days sight U_Y;fSl>  
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见票后…月付款…months after sight||…months sight )"~=7)~<^  
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同组票据set of bills rgn|24x  
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单张汇票sola of exchange||sole of exchange =U_@zDD@V  
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远期汇票usance bill||bill at usance d!!3"{'  
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长期汇票long bill 5W5pRd>Q  
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短期汇票short bill dcR6KG8  
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逾期汇票overdue bill <H_LFrB$W  
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宽限日期days of grace h!~|6nj  
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电汇telegraphic transfer （T.T） &U854  
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邮汇postal order||postal note （Am.）||post office order||money order v.]'%+::#  
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本票promissory note （P/N） =7H.F:BBG  
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押汇负责书||押汇保证书letter of hypothecation dcM+ylB  
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副保||抵押品||付属担保物collateral security +}`p"<'u  
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担保书trust receipt||letter of indemnity he_HVRpB  
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承兑||认付acceptance P]{B^,E  
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单张承兑general acceptance VuP#b'g=|]  
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有条件承兑qualified acceptance mNGb} lR  
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附条件认付conditional acceptance E5v|SFD  
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部分认付partial acceptance   8HHgN`_