[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。   xQZOGq   
会计报表statement of account .uA O.<  
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往来帐目account current L"YQji!  
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现在往来帐||存款额current accout gX!K%qJBg  
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销货帐account sales e[fld,s  
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共同计算帐项joint account [ (Y@  
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未决帐项outstanding account c*owP  
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贷方帐项credit account||creditor account <e Y2}Ml  
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借方帐项debit account||debtor account ^d>m`*px  
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应付帐||应付未付帐account payable MNh: NFCRA  
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应收帐||应收未收帐account receivable Eb,M + c?  
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新交易||新帐new account ;qz
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未决帐||老帐old account 2UR1T~r  
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现金帐cash account 1)u,%  
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流水帐running account $U&p&pgH=W  
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暂记帐||未定帐suspense account h5vetci/  
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过期帐||延滞帐overdue account||pastdue account [IyC}lSW^-  
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杂项帐户sundry account N5MWMN[6aP  
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详细帐单||明细表detail account xyV7MW\?w  
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呆帐bad account VYK%0S9yH[  
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会计项目title of account &`'@}o>2  
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会计薄||帐薄account-book +wEsfYW  
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营业报告书||损益计算表account of budiness||business report h5n@SE>G  
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借贷细帐||交验帐account rendered QqC-ztz  
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明细帐account stated Co/04F.  
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与…银行开立一户头to open an account with 8y4t9V  
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与…银行建立交易to keep account with 5IRUG)Icr  
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继续记帐to keep account US<l 4  
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与…有交易to have an account with _]< Tv3]RK  
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作成会计帐||有往来帐项to make out an account with `nd$6i^#W  
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清算||清理债务to make up an account HC$}KoZkC  
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清洁帐目||与…停止交易to close ones account with LO,:k+&A+  
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结帐to close an account T9Y rB  
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清理未付款to ask an account||to demand an account N

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结清差额to balance the account with PSU}
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清算to settle an account||to liquidate an account||to square an account g7v(g?  
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审查帐目||监查帐目to audit an account D0X!j,Kc  
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检查帐目to examine an account z7HM/<W
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转入A的帐户to charge the amount to As account $v1_M 1  
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以计帐方式付款to pay on account |}o3EX  
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代理某人||为某人on ones account||on account of one -7VQ{nC  
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为自己计算||独立帐目on ones own account _W>xFBy  
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由某人收益并负风险on ones account and risk||for ones account and risk 9`7>"[=P  
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由某人负担for ones account||for account of one M[QQi2:&  
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按某人指示||列入某人帐户by order and for account of one Hm
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列入5月份帐目for May account zxeT{AFPr?  
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编入某中帐项下to pass to the account of||to place to the account of JB'XH~4H  
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寄出清算书to send in an account||to send in render an account 6i@* L\ Dl  
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支票薄cheque book pk0{*Z?@  
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支票陈票人cheque drawer #\\|:`YV  
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持票人cheque holder 8#/y`ul  
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不记名支票cheque to bearer||bearer cheque 8 #:k  
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记名支票||认人支票cheque to order [v`kqL~  
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到期支票antedated cheque %`YR+J/V  
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未到期支票postdated cheque QWtDZ>  
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保付支票certified cheque
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未获兑现支票，退票returned cheque AQmHa2P  
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横线支票crossed cheque NpaS2q-d  
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普通横线general crossing xF @&wg  
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特别横线special crossing "%\hDL;  
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空白支票blank cheque 8g Z)c\  
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失效支票，过期支票stale cheque Fk^N7EJ:$  
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普通支票open cheque {_/o' 6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -%@ah:iJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oQO br  
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支票换现金||兑现to cash a cheque EK Vcz'w  
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清理票款to clear a cheque 6(rN(C
  
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保证兑现to certify a cheque )*>wa%[-q  
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填写支票数额to fill up a cheque _io'8X2K%  
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支票上划线to cross a cheque 8hD[z}  
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开发支票to make out a cheque  d]`6N  
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签发支票，开立支票to draw a cheque||to issue a cheque Z17b=xJw  
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透支支票to overdraw a cheque T+ZA"i+   
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背书支票to endorse a cheque n@RmH>"  
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请付票款||清付票款to pay a cheque||to honour a cheque c '
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支票退票to dishonour a cheque 6dR+qJa6i  
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拒付支票to refuse a cheque kt2_WW[  
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拒付支票to stop payment of a cheque '7sf)0\:<p  
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提示要求付款to present for payment Op ar+|p\  
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见票即付持票人payable to bearer +9b{Y^^~T  
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支付指定人payable to order w~b:9_reY  
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已过期||无效out of date||stale LUMbRrD-  
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请给出票人R/D||refer to drawer o{ sv<$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4=([v;fc  
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文字与数字不一致words and figures differ 6WY/[TC-  
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支票 Qu
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时间已过account closed <giBL L!  
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更改处应加盖印章alterations require initials ^<CVQ8R7  
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时间已过effects not cleared 3PNdc}h&#  
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停止付款payment stopped 7Z< ~{eD,  
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支票毁损cheque mutilated MUrPr  
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汇款||寄钱to remit||to send money DzAZv/h76  
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寄票供取款||支票支付to send a cheque for payment UT<e/  
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寄款人a remitter %j7 b0pb  
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收款人a remittee W7S~~  
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国外汇票foreign Bill  <`}P
 
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国内汇票inland Bill dHnCSOM<  
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跟单汇票documentary bill R_!.vGhkN  
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空头汇票accommodation bill @5>#<LV=E#  
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原始汇票original bill 2Rk}ovtD[  
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改写||换新票据renewed bill MEDh  
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即期汇票sight bill||bill on demand 5hrI#fpOR  
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…days after date||…days after date…日后付款 oZ'a}kF  
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…months after date||…months after date…月后付款 ? #K|l*  
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见票后…日付款…days after sight||…days sight Ln+l'&_nb  
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见票后…月付款…months after sight||…months sight (@?mm  
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同组票据set of bills mQ[$U  
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单张汇票sola of exchange||sole of exchange }`tSRB7  
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远期汇票usance bill||bill at usance oRV}Nz7hr  
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长期汇票long bill s(,S~  
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短期汇票short bill "hIYf7r##  
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逾期汇票overdue bill 9CDei~   
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宽限日期days of grace [txOh!sxD  
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电汇telegraphic transfer （T.T） vq$6e*A  
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邮汇postal order||postal note （Am.）||post office order||money order wkg4I.  
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本票promissory note （P/N） 'Ru(`" 1|  
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押汇负责书||押汇保证书letter of hypothecation l}nVWuD  
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副保||抵押品||付属担保物collateral security ~ #jQFyOh  
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担保书trust receipt||letter of indemnity :V/".K-:J  
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承兑||认付acceptance >S5J^c  
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单张承兑general acceptance ;lMvxt:  
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有条件承兑qualified acceptance tP'v;$)9F  
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附条件认付conditional acceptance {gD ED  
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部分认付partial acceptance   w2B)$u