[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。   @Y(7n/*  
会计报表statement of account xs"\c7pC  
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往来帐目account current CJ#Yu3}  
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现在往来帐||存款额current accout 3rX8H`R  
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销货帐account sales aKRnj!4z  
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共同计算帐项joint account j{/wG::  
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未决帐项outstanding account Ye>+  

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贷方帐项credit account||creditor account 3);Wgh6  
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借方帐项debit account||debtor account GMob&0l8_  
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应付帐||应付未付帐account payable &v+Hl ^  
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应收帐||应收未收帐account receivable (*!4O>]  
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新交易||新帐new account F;Ubdxwwl  
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未决帐||老帐old account +n<;);h  
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现金帐cash account AiV1 vD`  
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流水帐running account Xm.["&   
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暂记帐||未定帐suspense account v;R+{K87  
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过期帐||延滞帐overdue account||pastdue account TbhsOf!  
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杂项帐户sundry account T:EUI]  
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详细帐单||明细表detail account 3VmF1w 2  
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呆帐bad account %;tBWyq}_  
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会计项目title of account (C8r^m|A  
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会计薄||帐薄account-book jD'$nKpg  
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营业报告书||损益计算表account of budiness||business report hvU \l`m  
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借贷细帐||交验帐account rendered nM&UdKf3  
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明细帐account stated q#!c6lG  
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与…银行开立一户头to open an account with t_ZWd#x+;  
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与…银行建立交易to keep account with D<XRu4^;  
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继续记帐to keep account w?zY9Fs= s  
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与…有交易to have an account with Z:s:NvFX  
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作成会计帐||有往来帐项to make out an account with GjvTYg~  
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清算||清理债务to make up an account meNz0ve  

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清洁帐目||与…停止交易to close ones account with !`F^LXGA  
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结帐to close an account CHRO9  
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清理未付款to ask an account||to demand an account =c(3EI'w  
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结清差额to balance the account with CuD^
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清算to settle an account||to liquidate an account||to square an account ,dIo\Lm
 
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审查帐目||监查帐目to audit an account N>}2&'I  
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检查帐目to examine an account ?nAKB5=  
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转入A的帐户to charge the amount to As account /Aq):T T  
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以计帐方式付款to pay on account axW4cS ?  
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代理某人||为某人on ones account||on account of one 0w_2E  

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为自己计算||独立帐目on ones own account _Vq7Gxy$R  
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由某人收益并负风险on ones account and risk||for ones account and risk `(9B(&
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由某人负担for ones account||for account of one y=jTS  
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按某人指示||列入某人帐户by order and for account of one `f2m5qTP%  
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列入5月份帐目for May account r]=3 aebR.  
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编入某中帐项下to pass to the account of||to place to the account of A_t<SG5  
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寄出清算书to send in an account||to send in render an account Ccocv>=Q&J  
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支票薄cheque book X |f'e@  
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支票陈票人cheque drawer B%Yb+
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持票人cheque holder rrSA.J{  
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不记名支票cheque to bearer||bearer cheque zYOPE 6E  
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记名支票||认人支票cheque to order 2|~&x~  
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到期支票antedated cheque ej<z]{`05  
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未到期支票postdated cheque cf@#a@7m9  
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保付支票certified cheque v *:m|wl  
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未获兑现支票，退票returned cheque q#\eL~k  
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横线支票crossed cheque `hlyN]L  
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普通横线general crossing 6!Isz1.re  
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特别横线special crossing w\t{'  
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空白支票blank cheque kD;BwU[  
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失效支票，过期支票stale cheque 4t8 Hy  
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普通支票open cheque  b'Uaj`Sn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >$"bwr}'4B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j/Kw-h ,5"  
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支票换现金||兑现to cash a cheque ,,iQG' *  
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清理票款to clear a cheque 1IsR}uLh  
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保证兑现to certify a cheque [j/-(?+  
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填写支票数额to fill up a cheque 6RtpB\hq  
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支票上划线to cross a cheque P"#^i<ut@T  
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开发支票to make out a cheque D;E&;vP6%  
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签发支票，开立支票to draw a cheque||to issue a cheque 2,fB$5+  
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透支支票to overdraw a cheque n-X j>  
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背书支票to endorse a cheque prWid3}  
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请付票款||清付票款to pay a cheque||to honour a cheque (o|E@d  
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支票退票to dishonour a cheque ~,:f,FkSQ  
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拒付支票to refuse a cheque y\[=#g1(@  
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拒付支票to stop payment of a cheque 76m[o  
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提示要求付款to present for payment A>?fbY2n  
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见票即付持票人payable to bearer x6t;=  
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支付指定人payable to order o;[oy#aWl_  
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已过期||无效out of date||stale ^Toi_  
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请给出票人R/D||refer to drawer xYT.J 6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D}T,z  
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文字与数字不一致words and figures differ <IVz mzpL  
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支票 L?0l1P  
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时间已过account closed G)&'8W F5o  
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更改处应加盖印章alterations require initials hptuTBD  
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时间已过effects not cleared PAHlj,n)  
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停止付款payment stopped Jdn*?hc+  
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支票毁损cheque mutilated ^d80\PXz  
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汇款||寄钱to remit||to send money u4@e=vWI  
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寄票供取款||支票支付to send a cheque for payment Ax
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寄款人a remitter y. p6%E_`  
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收款人a remittee R*Z]  
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国外汇票foreign Bill *ldMr{s<R  
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国内汇票inland Bill E0eQ9BXh  
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跟单汇票documentary bill q^1aPz  
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空头汇票accommodation bill $54=gRo^  
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原始汇票original bill n2d8;B#  
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改写||换新票据renewed bill FU\/JF.j  
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即期汇票sight bill||bill on demand =1*%>K  
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…days after date||…days after date…日后付款 2K]IlsMO&  
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…months after date||…months after date…月后付款 i)7n
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见票后…日付款…days after sight||…days sight ut4r~~Ar  
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见票后…月付款…months after sight||…months sight -J"qrp
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同组票据set of bills <E >7>ZL  
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单张汇票sola of exchange||sole of exchange *$i;o3  
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远期汇票usance bill||bill at usance @s%X  
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长期汇票long bill * A?8F"6>  
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短期汇票short bill {I0w`xe  
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逾期汇票overdue bill k"">2#V  
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宽限日期days of grace I@n*[EC   
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电汇telegraphic transfer （T.T） q*\NRq  
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邮汇postal order||postal note （Am.）||post office order||money order t]s94 R q  
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本票promissory note （P/N） w{PUj  
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押汇负责书||押汇保证书letter of hypothecation \B_i$<Sz  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity rwy+~  
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承兑||认付acceptance 8qn 9|  
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单张承兑general acceptance AcKU^T+  
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有条件承兑qualified acceptance x A92C  
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附条件认付conditional acceptance 1I ""X]I_  
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部分认付partial acceptance   !$_~x 8K1-