[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。   'u%vpvF  
会计报表statement of account ~7FS'!W,F
 
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往来帐目account current zeq")A
 
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现在往来帐||存款额current accout !D?(}nag  
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销货帐account sales _q}Cnp5  
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共同计算帐项joint account Z"qJil}  
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未决帐项outstanding account CU*TY1%  
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贷方帐项credit account||creditor account "5z@A/Z/  
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借方帐项debit account||debtor account w<zzS:PF*  
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应付帐||应付未付帐account payable /R?[/`)f&  
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应收帐||应收未收帐account receivable W} "tf L8  
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新交易||新帐new account $G6kS@A  
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未决帐||老帐old account jUl_ToX  
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现金帐cash account FGie*t  
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流水帐running account 0VNpd~G$  
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暂记帐||未定帐suspense account S 1^t;{"  
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过期帐||延滞帐overdue account||pastdue account EAm31v C  
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杂项帐户sundry account Y,yU460T8  
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详细帐单||明细表detail account N?#L{Yt  
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呆帐bad account uPN^o.,/.  
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会计项目title of account lx0BKD?n  
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会计薄||帐薄account-book H8B.c%_|U  
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营业报告书||损益计算表account of budiness||business report pNuU{:9 B0  
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借贷细帐||交验帐account rendered }TuMMO4+  
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明细帐account stated 5^l-3s?M  
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与…银行开立一户头to open an account with -sle7k  
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与…银行建立交易to keep account with M3GFKWQI,`  
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继续记帐to keep account mryT%zSlM  
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与…有交易to have an account with  M[R'   
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作成会计帐||有往来帐项to make out an account with gJ$m'kC;  
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清算||清理债务to make up an account 3[m~6Ys  
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清洁帐目||与…停止交易to close ones account with oYeFOw`  
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结帐to close an account !t&C,@Ox  
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清理未付款to ask an account||to demand an account 3HX-lg`0  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account BH?fFe&J:`  
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审查帐目||监查帐目to audit an account +0n,>eDjg^  
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检查帐目to examine an account zzyD'n7D  
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转入A的帐户to charge the amount to As account 2lBfc  
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以计帐方式付款to pay on account +K*_=gHF.  
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代理某人||为某人on ones account||on account of one kv'gs+,e  
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为自己计算||独立帐目on ones own account "jG-)k`a  
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由某人收益并负风险on ones account and risk||for ones account and risk 0vm}[a4+i;  
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由某人负担for ones account||for account of one t.E
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按某人指示||列入某人帐户by order and for account of one y?s8UEC  
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列入5月份帐目for May account =q
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编入某中帐项下to pass to the account of||to place to the account of az2CFd^ M  
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寄出清算书to send in an account||to send in render an account ^BFD -p  

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支票薄cheque book $q6
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支票陈票人cheque drawer tyLR_@i%%  
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持票人cheque holder Mwdw7MZ"S  
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不记名支票cheque to bearer||bearer cheque 0CD2o\`8  
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记名支票||认人支票cheque to order e<p_u)m  
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到期支票antedated cheque bz~-uHC  
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未到期支票postdated cheque Kg@9kJB  
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保付支票certified cheque Y54*mn  
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未获兑现支票，退票returned cheque q_f v1U3  
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横线支票crossed cheque !9o8v0ZI  
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普通横线general crossing t9pPG{1  
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特别横线special crossing lQ+-g#`  
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空白支票blank cheque 6ldDt?iSg  
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失效支票，过期支票stale cheque *
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普通支票open cheque L:^'cl} G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :e9E#o
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ):[[Ch_  
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支票换现金||兑现to cash a cheque w\QpQ~OX  
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清理票款to clear a cheque u@|yw)  
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保证兑现to certify a cheque 2]'ozs$|v  
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填写支票数额to fill up a cheque v; A  
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支票上划线to cross a cheque ^m7PXY  
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开发支票to make out a cheque ?b0\[  
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签发支票，开立支票to draw a cheque||to issue a cheque F, "x~C  
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透支支票to overdraw a cheque P8jK yo  
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背书支票to endorse a cheque cNVdGY%&  
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请付票款||清付票款to pay a cheque||to honour a cheque qEAF!iB]L  
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支票退票to dishonour a cheque l
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拒付支票to refuse a cheque ]c)SVn$6  
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拒付支票to stop payment of a cheque K +~v<F  
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提示要求付款to present for payment ju]]|  
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见票即付持票人payable to bearer $1+K}tP  
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支付指定人payable to order B5:g{,C  
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已过期||无效out of date||stale ]%|WE  
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请给出票人R/D||refer to drawer J\3} il N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u!o]Co>  
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文字与数字不一致words and figures differ /3Nb  
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支票 ;wXY3|@  
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时间已过account closed =r@gJw:B  
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更改处应加盖印章alterations require initials - LiPHHX<  
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时间已过effects not cleared g={]Mzh  

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停止付款payment stopped *#lBQBH|.  
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支票毁损cheque mutilated SqXy;S@  
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汇款||寄钱to remit||to send money m7r j>X Y  
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寄票供取款||支票支付to send a cheque for payment M*5,O
 
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寄款人a remitter \G$QNUU  
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收款人a remittee 59{;VY81  
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国外汇票foreign Bill iH-bo@  
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国内汇票inland Bill WFouoXlG0  
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跟单汇票documentary bill {$;2HbM(  
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空头汇票accommodation bill Q|?'(J+  
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原始汇票original bill Oukd_Ryf   
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改写||换新票据renewed bill P$
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即期汇票sight bill||bill on demand P1MvtI4gm  
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…days after date||…days after date…日后付款 GF*>~_Yr  
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…months after date||…months after date…月后付款 8f|98T"  
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见票后…日付款…days after sight||…days sight *$S#o#5  
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见票后…月付款…months after sight||…months sight +>SRrIi  
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同组票据set of bills RO.U(T  
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单张汇票sola of exchange||sole of exchange  .t=  
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远期汇票usance bill||bill at usance VL\t>n  
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长期汇票long bill @kxel`,$e  
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短期汇票short bill Z"y=sDO{  
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逾期汇票overdue bill =a}b+(R  
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宽限日期days of grace 2 =iH
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电汇telegraphic transfer （T.T） X3%Ic`Lq#  
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邮汇postal order||postal note （Am.）||post office order||money order ye}p~&  
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本票promissory note （P/N） }"^'%C8EX  
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押汇负责书||押汇保证书letter of hypothecation eKvV*[Na  
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副保||抵押品||付属担保物collateral security QPtGdd  
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担保书trust receipt||letter of indemnity 6/V3.UP-  
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承兑||认付acceptance 03E4cYxt5  
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单张承兑general acceptance /zDi9W*~1  
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有条件承兑qualified acceptance Suk  
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附条件认付conditional acceptance b306&ZVEk  
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部分认付partial acceptance   EBz}|GY;