[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。   ,Nm$i"Lg  
会计报表statement of account k N7B d}  
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往来帐目account current 9902+pW  
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现在往来帐||存款额current accout H t(n%;<  
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销货帐account sales $IQw=w7p  
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共同计算帐项joint account dT|vYK}\  
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未决帐项outstanding account <
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贷方帐项credit account||creditor account KqY["5p  
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借方帐项debit account||debtor account Z @ dC+0[=  
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应付帐||应付未付帐account payable :rMM 4  
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应收帐||应收未收帐account receivable "*1f;+\  
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新交易||新帐new account G2bDf-1ew  
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未决帐||老帐old account Hb} X-6N  
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现金帐cash account K_)eWf0a  
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流水帐running account `*", <  
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暂记帐||未定帐suspense account 7w,FX.=;cv  
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过期帐||延滞帐overdue account||pastdue account |F,R&<2  
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杂项帐户sundry account @SZM82qU2z  
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详细帐单||明细表detail account NH$r Z7$  
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呆帐bad account ]f+ csB  
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会计项目title of account .CL^BiD.D  
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会计薄||帐薄account-book )*4fzo  
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营业报告书||损益计算表account of budiness||business report ;"(foY"L  
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借贷细帐||交验帐account rendered n1!?"m!  
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明细帐account stated pZ/>[TP(%F  
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与…银行开立一户头to open an account with nstUMr6  
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与…银行建立交易to keep account with &f&z_WU  
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继续记帐to keep account ]XI*Wsn  
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与…有交易to have an account with Pp )3(T:  
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作成会计帐||有往来帐项to make out an account with P2bZ65>3y  
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清算||清理债务to make up an account I1 PuHf Qs  
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清洁帐目||与…停止交易to close ones account with 66fO7OJs  
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结帐to close an account TY1I=8  
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清理未付款to ask an account||to demand an account !Y-98<|b M  
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结清差额to balance the account with y\a1iy  
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清算to settle an account||to liquidate an account||to square an account ub|V\M{  
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审查帐目||监查帐目to audit an account ;Rv!k&Df  
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检查帐目to examine an account \_lod kf  
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转入A的帐户to charge the amount to As account %@u;5qD&  
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以计帐方式付款to pay on account  2o'Wy  
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代理某人||为某人on ones account||on account of one )gMG#>up@  
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为自己计算||独立帐目on ones own account :3I@(k\PY  
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由某人收益并负风险on ones account and risk||for ones account and risk {j7uv"|X7  
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由某人负担for ones account||for account of one 'hs2RSq  
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按某人指示||列入某人帐户by order and for account of one r.BIJt)  
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列入5月份帐目for May account m8o(J\]  
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编入某中帐项下to pass to the account of||to place to the account of WUh$^5W  
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寄出清算书to send in an account||to send in render an account eb=D/  
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支票薄cheque book m+Rv+_R  
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支票陈票人cheque drawer "t~  
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持票人cheque holder o  !vE~  
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不记名支票cheque to bearer||bearer cheque x;8A!8w  
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记名支票||认人支票cheque to order &FF"nE*  
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到期支票antedated cheque 7eV di*  

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未到期支票postdated cheque &2{tF  
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保付支票certified cheque ' <@3i[M  
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未获兑现支票，退票returned cheque 5 4L\Jx  
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横线支票crossed cheque pUV/Ul]  
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普通横线general crossing d~JKH&x<  
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特别横线special crossing `s8{C b=}1  
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空白支票blank cheque 0a-0Y&lQm  
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失效支票，过期支票stale cheque W8KDX_vGJ  
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普通支票open cheque !3*(N8_|#  
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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 ;1j!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \<y#R~7s  
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支票换现金||兑现to cash a cheque =Q+= f  
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清理票款to clear a cheque o'f?YZ$.  
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保证兑现to certify a cheque AigS!-   
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填写支票数额to fill up a cheque r?Wk<>%>  
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支票上划线to cross a cheque JQ6zVS2SSS  
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开发支票to make out a cheque o8-^cP1  
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签发支票，开立支票to draw a cheque||to issue a cheque 79xx2  
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透支支票to overdraw a cheque |(q9"  
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背书支票to endorse a cheque I^8"{J.Q)[  
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请付票款||清付票款to pay a cheque||to honour a cheque t<|NLk.  
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支票退票to dishonour a cheque +i2}/s@JJ  
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拒付支票to refuse a cheque d BJJZ^(  
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拒付支票to stop payment of a cheque Hr]h Jc  
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提示要求付款to present for payment FcYFovS  
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见票即付持票人payable to bearer \,7}mdQSv  
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支付指定人payable to order 4 5MLt5^|  
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已过期||无效out of date||stale x\s|n{  
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请给出票人R/D||refer to drawer .%Ta]!0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /U"CO8Da  
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文字与数字不一致words and figures differ ]jaQ[g$F  

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支票 9lW;Nk*j:  
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时间已过account closed n1&% e6XhO  
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时间已过effects not cleared 3plzHz,x
 
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停止付款payment stopped Z6_N$Z.A  
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支票毁损cheque mutilated DV\`Wv  
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汇款||寄钱to remit||to send money P~G1EK|4  
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寄票供取款||支票支付to send a cheque for payment W0k0$\i
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寄款人a remitter 9 P~\Mpk  
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收款人a remittee T.We: ,{  
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国外汇票foreign Bill S
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国内汇票inland Bill AwTJJ0>  
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跟单汇票documentary bill 1xbK'i:-S  
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空头汇票accommodation bill ,Vh{gm1  
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原始汇票original bill Ojt`^r!V  
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改写||换新票据renewed bill FP>)&3>_  
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即期汇票sight bill||bill on demand u_'!_T L  
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…days after date||…days after date…日后付款 |< Gl91  
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…months after date||…months after date…月后付款 .-IkL|M  
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见票后…日付款…days after sight||…days sight z9p05NFH  
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见票后…月付款…months after sight||…months sight Hw|AA?,0-  
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同组票据set of bills !TP@- X;  
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单张汇票sola of exchange||sole of exchange NO0"*c;  
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远期汇票usance bill||bill at usance h8Xg`C\  
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长期汇票long bill wBInq~K_  
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短期汇票short bill yR~R:  
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逾期汇票overdue bill Maqf[ Vky  
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宽限日期days of grace -w v6s#"u  
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电汇telegraphic transfer （T.T） 4_D@ST%  
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邮汇postal order||postal note （Am.）||post office order||money order O Lc}_  
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本票promissory note （P/N） Xwa_3Xm*Le  
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押汇负责书||押汇保证书letter of hypothecation S|zW^|YU  
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副保||抵押品||付属担保物collateral security ;c
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担保书trust receipt||letter of indemnity zD)pF1,7:8  
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承兑||认付acceptance +-
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单张承兑general acceptance }4>JO""  
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有条件承兑qualified acceptance gr-x|wK  
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附条件认付conditional acceptance r,N[)@  
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部分认付partial acceptance   jko"MfJ