[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。   X"v)9p  
会计报表statement of account x7c#kU2A&Z  
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往来帐目account current ZG_iF#  
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现在往来帐||存款额current accout W^1)7
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销货帐account sales ag"Nf-o/Y  
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共同计算帐项joint account 1IZTo!xi  
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未决帐项outstanding account F!ra$5u  
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贷方帐项credit account||creditor account uE,j$d  
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借方帐项debit account||debtor account 3Cl&1K #5  
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应付帐||应付未付帐account payable %jj\w>  
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应收帐||应收未收帐account receivable u#v
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新交易||新帐new account <5sP%Fs)  
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未决帐||老帐old account iGsD!2  
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现金帐cash account WOuk> /  
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流水帐running account 55vI^SSA  
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暂记帐||未定帐suspense account ueV,p?Wo  
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过期帐||延滞帐overdue account||pastdue account 2U`g[1  
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杂项帐户sundry account m15> ^i^W  
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详细帐单||明细表detail account Ai.^~#%X  
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呆帐bad account 5{O9<~,  
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会计项目title of account fd*<m8  
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会计薄||帐薄account-book f^9ntos|  
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营业报告书||损益计算表account of budiness||business report R:t  
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借贷细帐||交验帐account rendered anxwK47  
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明细帐account stated +IPMI#
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与…银行开立一户头to open an account with 37nGFH`K2m  
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与…银行建立交易to keep account with 1n|K   
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继续记帐to keep account R\,qL-Br  
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与…有交易to have an account with >\5IB5'j  
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作成会计帐||有往来帐项to make out an account with ( t59SY  
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清算||清理债务to make up an account A,
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清洁帐目||与…停止交易to close ones account with  a5@XD_b  
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结帐to close an account fi;0
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清理未付款to ask an account||to demand an account _1kcz]]F  
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结清差额to balance the account with WDq~mi  
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清算to settle an account||to liquidate an account||to square an account %Tm8sQ)1  
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审查帐目||监查帐目to audit an account FvT;8ik:3  
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检查帐目to examine an account v JPX`T|  
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转入A的帐户to charge the amount to As account XVWVY}  
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以计帐方式付款to pay on account ~ w,hJ `  
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代理某人||为某人on ones account||on account of one hR(p
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为自己计算||独立帐目on ones own account S1G3xY$0  
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由某人收益并负风险on ones account and risk||for ones account and risk Fb&WwGY,P  
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由某人负担for ones account||for account of one #xTu {  
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按某人指示||列入某人帐户by order and for account of one (X(c.Jj  
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列入5月份帐目for May account R'1L%srTM+  
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编入某中帐项下to pass to the account of||to place to the account of 11jDAA(|  
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寄出清算书to send in an account||to send in render an account SE<hZLd"  
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支票薄cheque book ^":Dk5gl  
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支票陈票人cheque drawer k}r)I.Lp  
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持票人cheque holder r]'Q5l4j6"  
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不记名支票cheque to bearer||bearer cheque xFy%&SKHg  
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记名支票||认人支票cheque to order qc6eqE  
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到期支票antedated cheque iJD_qhd7  
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未到期支票postdated cheque y/}ENUGR  
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保付支票certified cheque ^vH3 -A;*  
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未获兑现支票，退票returned cheque eg vgi?y  
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横线支票crossed cheque uRu)iBd D  
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普通横线general crossing _Z|3qQ  
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特别横线special crossing u/2!v
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空白支票blank cheque / NlT[@T  
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失效支票，过期支票stale cheque `/z6Q"  
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普通支票open cheque ~<, QxFG5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Aey*n=V4#F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8C{mV^cn~  
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支票换现金||兑现to cash a cheque xD(JkOne  
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清理票款to clear a cheque :|:Disg  
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保证兑现to certify a cheque ORV~F0d<  
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填写支票数额to fill up a cheque {1Z`'.FU  
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支票上划线to cross a cheque
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开发支票to make out a cheque nl)!)t=n  
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签发支票，开立支票to draw a cheque||to issue a cheque !TH3oLd"  

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透支支票to overdraw a cheque Gk9Y{  
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背书支票to endorse a cheque NW'rqgG  
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请付票款||清付票款to pay a cheque||to honour a cheque 0UEEvD5  
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支票退票to dishonour a cheque W=fw*ro  
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拒付支票to refuse a cheque uT'}_2=:  
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拒付支票to stop payment of a cheque d{cd+An  
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提示要求付款to present for payment 2lVJ"jg  
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见票即付持票人payable to bearer S+^*rw
  
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支付指定人payable to order LU
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已过期||无效out of date||stale `nAR/Ye  
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请给出票人R/D||refer to drawer J9!}8uD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]ZV.@%+  
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文字与数字不一致words and figures differ [D!-~]5  
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支票 Rra3)i`
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时间已过account closed %gK@R3p  
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更改处应加盖印章alterations require initials eIZ7uSl  
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时间已过effects not cleared ['<Q402:.  
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停止付款payment stopped ~.FeLWP  
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支票毁损cheque mutilated r#8t@W  
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汇款||寄钱to remit||to send money r;>2L'  
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寄票供取款||支票支付to send a cheque for payment = aO1uC|6C  
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寄款人a remitter eo#2n8I>=1  
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收款人a remittee 4q9+a7@  
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国外汇票foreign Bill U z *7J  
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国内汇票inland Bill _Wb3,E a=  
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跟单汇票documentary bill
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空头汇票accommodation bill /JqNiqvh  
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原始汇票original bill S17iYjy#8T  
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改写||换新票据renewed bill  ~ERA  
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即期汇票sight bill||bill on demand G?,b51"  
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…days after date||…days after date…日后付款 (kYwD  
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…months after date||…months after date…月后付款 6f'THU$  
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见票后…日付款…days after sight||…days sight #5%\~f  
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见票后…月付款…months after sight||…months sight XU*4MU^'  
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同组票据set of bills 1sIPhOIys  
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单张汇票sola of exchange||sole of exchange PK&\pkX  
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远期汇票usance bill||bill at usance 
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长期汇票long bill haSC[[o=  
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短期汇票short bill F@ld#O  
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逾期汇票overdue bill o:
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宽限日期days of grace 3Hi[Y[O`%P  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order 2I>`{#fV  
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本票promissory note （P/N） *[+{KJ  
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押汇负责书||押汇保证书letter of hypothecation l\_81oZ  
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副保||抵押品||付属担保物collateral security #A 7|=E  
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担保书trust receipt||letter of indemnity Y(;u)uN_  
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承兑||认付acceptance M&}_3  

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单张承兑general acceptance [e7nW9\l  
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有条件承兑qualified acceptance Xu7lV  
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附条件认付conditional acceptance /pL'G`  

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部分认付partial acceptance   +R',
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