[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。   OG}m+K&<  
会计报表statement of account E=8$*YUW(g  
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往来帐目account current ,.&y-?  
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现在往来帐||存款额current accout \v[?4[  
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销货帐account sales }o MY  
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共同计算帐项joint account 'J"m`a8no  
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未决帐项outstanding account ?:XbZ"25pJ  
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贷方帐项credit account||creditor account Er
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借方帐项debit account||debtor account UuvI?D  
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应付帐||应付未付帐account payable ?Wz rv&E2  
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应收帐||应收未收帐account receivable &?mJL0fy  
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新交易||新帐new account 251^>x.R  
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未决帐||老帐old account UBy< vwnU  
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现金帐cash account Dt w1q-  
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流水帐running account ~@wM[}ThP$  
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暂记帐||未定帐suspense account rL
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过期帐||延滞帐overdue account||pastdue account Y]SX2kk(2  
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杂项帐户sundry account |E YJbL;1%  
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详细帐单||明细表detail account )d\u_m W^  
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呆帐bad account lj4D:>Ov  
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会计项目title of account ;QA`2$O w  
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会计薄||帐薄account-book w,t>M_(N  
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营业报告书||损益计算表account of budiness||business report J4-64t nZ  
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借贷细帐||交验帐account rendered $cxulcay=  
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明细帐account stated ]+SVQ|v0  
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与…银行开立一户头to open an account with vT#$`M<  
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与…银行建立交易to keep account with cZ@z]LY.g  
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继续记帐to keep account $rAHtr  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with P,2FH2Eyj  
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清算||清理债务to make up an account .o(XnY)cgJ  
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清洁帐目||与…停止交易to close ones account with A/XY'3  
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结帐to close an account w"Q6'/P  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with Ue>;h9 ^  
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清算to settle an account||to liquidate an account||to square an account }
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审查帐目||监查帐目to audit an account :x36^{7  
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检查帐目to examine an account Hm>M}MF3  
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转入A的帐户to charge the amount to As account BT|5"b}  
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以计帐方式付款to pay on account AY{-Hf&  
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代理某人||为某人on ones account||on account of one F/MzrK\':m  
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为自己计算||独立帐目on ones own account -8j<`(M'5  
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由某人收益并负风险on ones account and risk||for ones account and risk 5_bIc=L1  
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由某人负担for ones account||for account of one _/@VV5Mq  
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按某人指示||列入某人帐户by order and for account of one z:RclDm  
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列入5月份帐目for May account f.V
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编入某中帐项下to pass to the account of||to place to the account of 64qm  
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寄出清算书to send in an account||to send in render an account RYU(z;+0p  
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支票薄cheque book deD%E-Ja  
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支票陈票人cheque drawer ^P5+ _P  
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持票人cheque holder K<@gU\-!  
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不记名支票cheque to bearer||bearer cheque "qE
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记名支票||认人支票cheque to order QPe+K61U  
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到期支票antedated cheque oY!nM%z/  
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未到期支票postdated cheque [emUyF  
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保付支票certified cheque ~n)!e#p  
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未获兑现支票，退票returned cheque |meo  
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横线支票crossed cheque "Aw| 7XII  
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普通横线general crossing Cm:&n |  
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特别横线special crossing DAs&4Y`  
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空白支票blank cheque #u8|cs!  
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失效支票，过期支票stale cheque QcyYTg4i  
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普通支票open cheque qzv$E
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RulZh2C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :[gM 5G  
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支票换现金||兑现to cash a cheque xwxMVp`|o  
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清理票款to clear a cheque J-g#zs  
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保证兑现to certify a cheque @F_#d )+%>  
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填写支票数额to fill up a cheque ]}Hcb)'j@  
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支票上划线to cross a cheque [07N<<  
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开发支票to make out a cheque iqCKVo7:M  
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签发支票，开立支票to draw a cheque||to issue a cheque }zVPdBRfm  
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透支支票to overdraw a cheque q#B^yk|Y  
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背书支票to endorse a cheque -X(%K6{  
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请付票款||清付票款to pay a cheque||to honour a cheque IWN:GFH(  
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支票退票to dishonour a cheque XJnDx 09h  
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拒付支票to refuse a cheque '>> IMF  
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拒付支票to stop payment of a cheque  SV.\B  
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提示要求付款to present for payment l5S(xQ  
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见票即付持票人payable to bearer QOIi/flK  
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支付指定人payable to order 9}kN9u  
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已过期||无效out of date||stale sd
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请给出票人R/D||refer to drawer _lb ^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PEZElB;  
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文字与数字不一致words and figures differ Ld? tVi  
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支票 Vn? %w~0!  
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时间已过account closed 8YraW|H  
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更改处应加盖印章alterations require initials \(.&E`r  
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时间已过effects not cleared ];6c/#2x  
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停止付款payment stopped zc]
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支票毁损cheque mutilated >j oGGT  
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汇款||寄钱to remit||to send money m(nlu  
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寄票供取款||支票支付to send a cheque for payment COFs?L.`  
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寄款人a remitter Di9yd   
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收款人a remittee G#5Cyu<r!  

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国外汇票foreign Bill `NXyzT`:K  
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国内汇票inland Bill A/{pG#if]3  
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跟单汇票documentary bill FO_nS  
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空头汇票accommodation bill 90sMS]a  
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原始汇票original bill c/;t.+g  
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改写||换新票据renewed bill 68FxM#xR  
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即期汇票sight bill||bill on demand lUUq|Qr  
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…days after date||…days after date…日后付款 :m#vvH  
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…months after date||…months after date…月后付款 C^nL{ZP,  
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见票后…日付款…days after sight||…days sight h4?+/jk7  
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见票后…月付款…months after sight||…months sight 
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同组票据set of bills /@3+zpaw X  
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单张汇票sola of exchange||sole of exchange K"}Dbr  
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远期汇票usance bill||bill at usance 2CmeO&(Qf*  
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长期汇票long bill @J
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短期汇票short bill E32z(:7M  
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逾期汇票overdue bill Qb(
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宽限日期days of grace Q'8v!/"}p{  
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电汇telegraphic transfer （T.T） i44:VR|  
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邮汇postal order||postal note （Am.）||post office order||money order F;b|A`M  
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本票promissory note （P/N） .1pEq~>  
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押汇负责书||押汇保证书letter of hypothecation xJ"KR:CD>  
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副保||抵押品||付属担保物collateral security uZYeru" w  
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担保书trust receipt||letter of indemnity JJ+<?CeHD  
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承兑||认付acceptance `j(+Y  
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单张承兑general acceptance srS
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有条件承兑qualified acceptance ;C
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附条件认付conditional acceptance jG2w(h/"  
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部分认付partial acceptance   q1gf9`0