[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。   %DRy&k/T  
会计报表statement of account zrU$SWU  
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往来帐目account current KTK6#[8A  
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现在往来帐||存款额current accout vvsNWA
 
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销货帐account sales #1't"R+3M  
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共同计算帐项joint account '^ e/F)0  
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未决帐项outstanding account  -hVv  
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贷方帐项credit account||creditor account '!fFI1s  
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借方帐项debit account||debtor account 3_o D[ ])A  
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应付帐||应付未付帐account payable XJJ[F|k~  
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应收帐||应收未收帐account receivable ?b@q5Y  
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新交易||新帐new account  UL)"  
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未决帐||老帐old account Pu$kj"|q*[  
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现金帐cash account hB P$9GR  
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流水帐running account +Q SxYV  
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暂记帐||未定帐suspense account |t&G&)~:  
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过期帐||延滞帐overdue account||pastdue account yD3bl%uZ
 
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杂项帐户sundry account Gg=aK~q6  
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详细帐单||明细表detail account 3{NaZIk  
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呆帐bad account cy=I0  
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会计项目title of account Y|%anTP  
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会计薄||帐薄account-book b$dJ?%W  
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营业报告书||损益计算表account of budiness||business report pT("2:)x  

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借贷细帐||交验帐account rendered cr76cYq"Q  
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明细帐account stated 6uu^A9x  
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与…银行开立一户头to open an account with '8s>rH5[V  
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与…银行建立交易to keep account with lq:]`l,6@  
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继续记帐to keep account #,@bxsB  
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与…有交易to have an account with @)o0GHNP  
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作成会计帐||有往来帐项to make out an account with LMAmpVo  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with Z
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结帐to close an account IT
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清理未付款to ask an account||to demand an account \,2gTi,=  
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结清差额to balance the account with >L8?=>>?\  
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清算to settle an account||to liquidate an account||to square an account 5Q` RTn%  
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审查帐目||监查帐目to audit an account {|z#70  
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检查帐目to examine an account \SOeTn+  
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转入A的帐户to charge the amount to As account |k6O x*  
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以计帐方式付款to pay on account :s"2Da3B  
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代理某人||为某人on ones account||on account of one sm  
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为自己计算||独立帐目on ones own account G=|70pxU  
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由某人收益并负风险on ones account and risk||for ones account and risk Wwhgo.Wx  
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由某人负担for ones account||for account of one XFQNr`  
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按某人指示||列入某人帐户by order and for account of one =WK04\H  
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列入5月份帐目for May account 2 z7}+lH  
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编入某中帐项下to pass to the account of||to place to the account of 99u/fkL  
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寄出清算书to send in an account||to send in render an account 'wvMH;}u  
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支票薄cheque book % 5z gd>  
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支票陈票人cheque drawer ~}Z'0W)Q`z  
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持票人cheque holder sbnjy"Z%  
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不记名支票cheque to bearer||bearer cheque Kkv<"^H  
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记名支票||认人支票cheque to order OlY$v@|  
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到期支票antedated cheque |^( M{  
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未到期支票postdated cheque 9 v?l  
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保付支票certified cheque  a]B[`^`z  
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未获兑现支票，退票returned cheque (Rd$VYuf  
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横线支票crossed cheque Zu/<NC (  
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普通横线general crossing )T|L,Lp  
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特别横线special crossing -VT+O+9_A  
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空白支票blank cheque DjLL|jF  
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失效支票，过期支票stale cheque szmmu*F,U:  
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普通支票open cheque bC6oqF'#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <q2?S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fV\]L4%  
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支票换现金||兑现to cash a cheque |`/TBQz :r  
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清理票款to clear a cheque ;2xO`[#  
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保证兑现to certify a cheque 3'`dFY,  
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填写支票数额to fill up a cheque 9&]M **X  
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支票上划线to cross a cheque <n"C,  
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开发支票to make out a cheque R:aa+ MX(1  
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签发支票，开立支票to draw a cheque||to issue a cheque PJ4(}a  
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透支支票to overdraw a cheque eGL1  
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背书支票to endorse a cheque Z~  
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请付票款||清付票款to pay a cheque||to honour a cheque s"KJiQKGM  
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支票退票to dishonour a cheque da!P 0x9p  
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拒付支票to refuse a cheque & WOiik  
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拒付支票to stop payment of a cheque g^Yl TB  
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提示要求付款to present for payment X!hIwiA,t  
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见票即付持票人payable to bearer = {'pUU  
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支付指定人payable to order J@pb[OL,  
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已过期||无效out of date||stale P sura$:  
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请给出票人R/D||refer to drawer IzOYduJ.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -ezY=0Q&  
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文字与数字不一致words and figures differ _m vxsG  
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支票 rB~W Iu  
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时间已过account closed %=AxJp!a  
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时间已过effects not cleared mME4 l  
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停止付款payment stopped _Y=2/*y^  
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支票毁损cheque mutilated u<q :$  
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汇款||寄钱to remit||to send money "Td`AuP@,  
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寄票供取款||支票支付to send a cheque for payment KTvzOI8  
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寄款人a remitter GLn{s  
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收款人a remittee f)c~cJz<q  
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国外汇票foreign Bill  rhpPCt  
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国内汇票inland Bill {7cX#1  
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跟单汇票documentary bill *`j-i  
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空头汇票accommodation bill ;fw1
 
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原始汇票original bill "dR|[a<#g  
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改写||换新票据renewed bill 1Z[/KJ  
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即期汇票sight bill||bill on demand #`GY}-hL!  
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…days after date||…days after date…日后付款 QDpEb=|S  
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…months after date||…months after date…月后付款 7&KT0a*  
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见票后…日付款…days after sight||…days sight ^xf<nNF:p  
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见票后…月付款…months after sight||…months sight g}p;\o   
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同组票据set of bills &V|>dLT>A  
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单张汇票sola of exchange||sole of exchange ;q0uE:^S  
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远期汇票usance bill||bill at usance _"4xKh)  
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长期汇票long bill %{6LUn  
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短期汇票short bill 2,aPr:]  
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逾期汇票overdue bill syip;;  
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宽限日期days of grace ~[k%oA%W  
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电汇telegraphic transfer （T.T） '8Phxx|  
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邮汇postal order||postal note （Am.）||post office order||money order 1b8p~-LsU  
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本票promissory note （P/N） T]Nu)  
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押汇负责书||押汇保证书letter of hypothecation :b[` 
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity RFh"&0[  
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承兑||认付acceptance Q4t(@0e}  
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单张承兑general acceptance 3Rm#-T s  
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有条件承兑qualified acceptance ( *G\g=D  
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附条件认付conditional acceptance gBu1QviU  
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部分认付partial acceptance   `ovtHl3Q