[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。   }2X"  
会计报表statement of account j/h>G,>T=  
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往来帐目account current ryKc7<  
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现在往来帐||存款额current accout <q dM  
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销货帐account sales Vui
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共同计算帐项joint account .8I\=+Zi  
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未决帐项outstanding account 4,yS7l  
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贷方帐项credit account||creditor account 5VXI/Lw#  
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借方帐项debit account||debtor account OZ'=Xtbn  
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应付帐||应付未付帐account payable )t$<FP  
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应收帐||应收未收帐account receivable = u*\P!$  
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新交易||新帐new account -= tf)  
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未决帐||老帐old account ,t
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现金帐cash account  .IO_&^  
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流水帐running account MHuQGc"e+4  
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暂记帐||未定帐suspense account ut<0-  
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过期帐||延滞帐overdue account||pastdue account _SW_I{fjr  
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杂项帐户sundry account ;Sc}e/WJj  
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详细帐单||明细表detail account o\#C
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呆帐bad account &F8N$H  
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会计项目title of account y<h~jz#hkq  
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会计薄||帐薄account-book *(?tf{  
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营业报告书||损益计算表account of budiness||business report +(pFU\&U3H  
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借贷细帐||交验帐account rendered #},4m  
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明细帐account stated :Sd"~\N+  
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与…银行开立一户头to open an account with O1 KT  
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与…银行建立交易to keep account with FEF $4)ROv  
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继续记帐to keep account ,WA[HwY-  
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与…有交易to have an account with ^&Re-{ES]  
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作成会计帐||有往来帐项to make out an account with e*Y>+*2y  
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清算||清理债务to make up an account :mI[fQ  
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清洁帐目||与…停止交易to close ones account with >}p'E9J?r  
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结帐to close an account Z'V"nhL  
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清理未付款to ask an account||to demand an account 4_i6qu(4  
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结清差额to balance the account with "A ayU  
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清算to settle an account||to liquidate an account||to square an account @8$3Q,fF(  
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审查帐目||监查帐目to audit an account C>0='@LB@r  
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检查帐目to examine an account HEMq4v4  
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转入A的帐户to charge the amount to As account OpT0V]k^"9  
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以计帐方式付款to pay on account 8>(DQ"h  
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代理某人||为某人on ones account||on account of one X"z!52*3]  
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为自己计算||独立帐目on ones own account @m99xF\e  
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由某人收益并负风险on ones account and risk||for ones account and risk 4[$D3,A  
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由某人负担for ones account||for account of one Hswgv$n  
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按某人指示||列入某人帐户by order and for account of one kpU-//lk+  
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列入5月份帐目for May account C*f3PB=H_  
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编入某中帐项下to pass to the account of||to place to the account of \a|bx4M  
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寄出清算书to send in an account||to send in render an account (fYrb#]!y  
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支票薄cheque book 8UANB]@Y}  
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支票陈票人cheque drawer 51\N+  
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持票人cheque holder B9-Nb 4  
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不记名支票cheque to bearer||bearer cheque hR]AUH  
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记名支票||认人支票cheque to order nOd
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到期支票antedated cheque ;{Sgv^A  
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未到期支票postdated cheque =>0+BD  
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保付支票certified cheque LQnkpy3A  
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未获兑现支票，退票returned cheque v GF<  
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横线支票crossed cheque #0hX'8];(  
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普通横线general crossing ]J t8]w  
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特别横线special crossing "\'g2|A  
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空白支票blank cheque Qe!Q $  
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失效支票，过期支票stale cheque ? 9.V@+i  
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普通支票open cheque _)7dy2%{q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1`tE Hu.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x9#>0 4s  
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支票换现金||兑现to cash a cheque O?8^I<  
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清理票款to clear a cheque JD^&d~n_  
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保证兑现to certify a cheque ?-g=Rfpag  
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填写支票数额to fill up a cheque <qzHMyAi  
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支票上划线to cross a cheque "hU'o&  
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开发支票to make out a cheque krTH<- P  
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签发支票，开立支票to draw a cheque||to issue a cheque R1z\b~@"  
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透支支票to overdraw a cheque ] 6{G;f$  
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背书支票to endorse a cheque #F5O>9hA  
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请付票款||清付票款to pay a cheque||to honour a cheque 1Y410-.3w{  
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支票退票to dishonour a cheque '$~9~90?Z  
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拒付支票to refuse a cheque @R>4b  
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拒付支票to stop payment of a cheque pYJv| `+  
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提示要求付款to present for payment *&>1A A  
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见票即付持票人payable to bearer Wx~0_P  
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支付指定人payable to order ["GC   
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已过期||无效out of date||stale ]i\D*,FfU  
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请给出票人R/D||refer to drawer ?stx3s
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gA~BhDS  
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文字与数字不一致words and figures differ ( }5k"9Z  
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支票 3zY"9KUN  
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时间已过account closed %Vrl"4^}t  
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更改处应加盖印章alterations require initials J6_Hlt  
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时间已过effects not cleared KWCA9.w4q  
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停止付款payment stopped :,y V?E6]  
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支票毁损cheque mutilated ny'~pT'00  
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汇款||寄钱to remit||to send money ,*?bET $  
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寄票供取款||支票支付to send a cheque for payment ]zmY]5  
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寄款人a remitter pq#Hca[  
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收款人a remittee /hOp>|  
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国外汇票foreign Bill aN}yS=(Ff  
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国内汇票inland Bill tmDI2Z%7  
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跟单汇票documentary bill ce.'STm=  
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空头汇票accommodation bill 73A1+2  
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原始汇票original bill 36@)a
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改写||换新票据renewed bill KVvIo1$N  
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即期汇票sight bill||bill on demand ~!E%GCyFy  
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…days after date||…days after date…日后付款  4>uz'j<  
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…months after date||…months after date…月后付款 yyPkjUy[  
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见票后…日付款…days after sight||…days sight u3R0_8 _.w  
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见票后…月付款…months after sight||…months sight -MbnYs)  
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同组票据set of bills d!
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单张汇票sola of exchange||sole of exchange oZHsCQ%  
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远期汇票usance bill||bill at usance E)H: L-  
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长期汇票long bill {'l^{"GO"  
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短期汇票short bill %*>=L$A  
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逾期汇票overdue bill x* *]@v"g  
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宽限日期days of grace fdc ?`4  
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电汇telegraphic transfer （T.T） 0%+S@_|  
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邮汇postal order||postal note （Am.）||post office order||money order |6'(yn  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation CE]0OY  
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副保||抵押品||付属担保物collateral security =># S7=  
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担保书trust receipt||letter of indemnity qp3J/(F  
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承兑||认付acceptance BwMi@r =  
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单张承兑general acceptance UJ0fYTeuI  
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有条件承兑qualified acceptance $I*ye+a*{q  
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附条件认付conditional acceptance [Q+8Ku  
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部分认付partial acceptance   wJ#fmQXKJ5