[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。   `e<IO_cg  
会计报表statement of account m;l[flQ~  
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往来帐目account current pI-Qq%Nwt  
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现在往来帐||存款额current accout @2hhBW  
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销货帐account sales `aAE4Ry?  
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共同计算帐项joint account U<0Wa>3zj  
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未决帐项outstanding account kE'p=dXx  
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贷方帐项credit account||creditor account &?bsBqpN  
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借方帐项debit account||debtor account DCiU?u~  
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应付帐||应付未付帐account payable #BP0MY&  
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应收帐||应收未收帐account receivable m<3. X"-  
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新交易||新帐new account 
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未决帐||老帐old account )J@[8 x`  
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现金帐cash account yOl
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流水帐running account jbS@6 *_  
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暂记帐||未定帐suspense account 6/wC StZ  
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过期帐||延滞帐overdue account||pastdue account }|Q \@3&  
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杂项帐户sundry account ],!}&#|  
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详细帐单||明细表detail account nt>3i! l  
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呆帐bad account g/$RuT2U  
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会计项目title of account ? }ff O  
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会计薄||帐薄account-book a6h+?Q7uF  
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营业报告书||损益计算表account of budiness||business report _8PNMbv{  
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借贷细帐||交验帐account rendered @||nd,i`n~  
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明细帐account stated H0B=X l[  
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与…银行开立一户头to open an account with PpLhj  
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与…银行建立交易to keep account with pR2U&OA  
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继续记帐to keep account p/LV^T Q  
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与…有交易to have an account with keQRS+9  
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作成会计帐||有往来帐项to make out an account with XCxxm3t  
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清算||清理债务to make up an account icVB?M,m  
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清洁帐目||与…停止交易to close ones account with KT(v'KE 1  
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结帐to close an account c1R[Hck  
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清理未付款to ask an account||to demand an account qJtLJ<=1  
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结清差额to balance the account with i&)([C0z$  
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清算to settle an account||to liquidate an account||to square an account |h/{qpsu  
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审查帐目||监查帐目to audit an account -~_|ZnuM9  
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检查帐目to examine an account {od@Sl  
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转入A的帐户to charge the amount to As account UbIUc}ge  
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以计帐方式付款to pay on account U(OkTJxv+  
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代理某人||为某人on ones account||on account of one @FF{lK?[  
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为自己计算||独立帐目on ones own account s%~Nx3,  
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由某人收益并负风险on ones account and risk||for ones account and risk {utnbtmu  
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由某人负担for ones account||for account of one z_A\\  

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按某人指示||列入某人帐户by order and for account of one &5B/>ag1!  
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列入5月份帐目for May account m*i,|{UZ  
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编入某中帐项下to pass to the account of||to place to the account of *&+zI$u (  
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寄出清算书to send in an account||to send in render an account +;oR_]l  
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支票薄cheque book 8A-*MU`+  
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支票陈票人cheque drawer GyFA1%(o  
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持票人cheque holder x[+bLlb  
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不记名支票cheque to bearer||bearer cheque a`eb9o#  
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记名支票||认人支票cheque to order )g]A 'A=  
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到期支票antedated cheque ?T|0"|\"'  
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未到期支票postdated cheque rx<P#y]3)  
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保付支票certified cheque fy&u[Jd{  
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未获兑现支票，退票returned cheque }"kF<gG1  
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横线支票crossed cheque 2nL*^hhh  
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普通横线general crossing UDgX A  
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特别横线special crossing I"KosSs  
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空白支票blank cheque /o}i,i$  
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失效支票，过期支票stale cheque TWfkr  
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普通支票open cheque G%K&f1q%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,;<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 2 ksbDl}  
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支票换现金||兑现to cash a cheque l?Ls=J*  
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清理票款to clear a cheque \pP1k.~UnC  
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保证兑现to certify a cheque rdAy '38g  
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填写支票数额to fill up a cheque aO bp"  
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支票上划线to cross a cheque k3
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开发支票to make out a cheque iDltN]zS  
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签发支票，开立支票to draw a cheque||to issue a cheque TFzk5  
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透支支票to overdraw a cheque u}rJqZ  
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背书支票to endorse a cheque a^Q ?K\c4N  
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请付票款||清付票款to pay a cheque||to honour a cheque {xICR ~,*  
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支票退票to dishonour a cheque %:sP#BQM  
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拒付支票to refuse a cheque ][XCpJ)8  
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拒付支票to stop payment of a cheque NSq29#  
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提示要求付款to present for payment Tr;&bX5]H  
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见票即付持票人payable to bearer ?30pNF|  
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支付指定人payable to order R0G!5>1i  
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已过期||无效out of date||stale d ]#`?}  
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请给出票人R/D||refer to drawer M'T[L%AP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7ZUS  
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文字与数字不一致words and figures differ n;QFy5HB8  
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支票 >LB*5  
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时间已过account closed ]?NiY:v  
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更改处应加盖印章alterations require initials R~;8v1>K  
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时间已过effects not cleared WtXf~ :R  
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停止付款payment stopped S7@/dHN  
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支票毁损cheque mutilated Ga pM~~  
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汇款||寄钱to remit||to send money ^KV:.up6  
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寄票供取款||支票支付to send a cheque for payment di<g"8  

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寄款人a remitter G}aM~,v  
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收款人a remittee m]}EVa_I`/  
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国外汇票foreign Bill yvnvIy  
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国内汇票inland Bill _P%PjFQ)  
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跟单汇票documentary bill ]jR-<l8I-  
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空头汇票accommodation bill /)4Q%Zp  
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原始汇票original bill AU;Iif6  
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改写||换新票据renewed bill `*i:z'  
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即期汇票sight bill||bill on demand )[=C@U  
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…days after date||…days after date…日后付款 %-|$7?~  
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…months after date||…months after date…月后付款 w!}kc n<  
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见票后…日付款…days after sight||…days sight hl8oE5MU  
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见票后…月付款…months after sight||…months sight 8boiJku`  
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同组票据set of bills ,5x9o"N!  
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单张汇票sola of exchange||sole of exchange [9yy<Z5  
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远期汇票usance bill||bill at usance hF1Lj=x  
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长期汇票long bill |"}rC >+  

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短期汇票short bill `
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逾期汇票overdue bill j% '~l#nw  
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宽限日期days of grace S AKIFNE  
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电汇telegraphic transfer （T.T） BD M
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邮汇postal order||postal note （Am.）||post office order||money order (,RL\1zJ  
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本票promissory note （P/N） >{"E~U  
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押汇负责书||押汇保证书letter of hypothecation pwNF\ ={  
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副保||抵押品||付属担保物collateral security X//=OpS`  
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担保书trust receipt||letter of indemnity Hr*xAx  
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承兑||认付acceptance f
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单张承兑general acceptance
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有条件承兑qualified acceptance ].@8/. rg  
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附条件认付conditional acceptance Ru$%gh>v  
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部分认付partial acceptance   Y"TrF(C