[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。   nrIL_  
会计报表statement of account }/spo3,6  
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往来帐目account current @>5<m'}2  
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现在往来帐||存款额current accout !j9i=YDb  
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销货帐account sales m;f?}z_\$  
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共同计算帐项joint account XL^N5  
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未决帐项outstanding account &|}IBu:T  
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贷方帐项credit account||creditor account h(Ed%  
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借方帐项debit account||debtor account %J7mZB9  
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应付帐||应付未付帐account payable >
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应收帐||应收未收帐account receivable 9jGuelwN  
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新交易||新帐new account /Jf`x>eiH  
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未决帐||老帐old account b+].Uc  
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现金帐cash account CKt|c!3 7  
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流水帐running account =j+oKGkoCa  
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暂记帐||未定帐suspense account (_qBsng:  
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过期帐||延滞帐overdue account||pastdue account  n22hVw  
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杂项帐户sundry account YNC0Z'c9  
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详细帐单||明细表detail account J4[x,(iq(  
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呆帐bad account Z0"&   

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会计项目title of account 5G'&9{oB  
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会计薄||帐薄account-book 762o~vY6$  
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营业报告书||损益计算表account of budiness||business report p&OJa$N$[  
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借贷细帐||交验帐account rendered 7"n)/;la  
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明细帐account stated fXu~69_  
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与…银行开立一户头to open an account with m] 0^  
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与…银行建立交易to keep account with ol?z<53X]  
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继续记帐to keep account *Z]5!$UpC  
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与…有交易to have an account with _.d}lK3$2  
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作成会计帐||有往来帐项to make out an account with f?=r3/AO  
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清算||清理债务to make up an account 93Mdp9v+i  
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清洁帐目||与…停止交易to close ones account with v!<PDw2'  
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结帐to close an account =cf{f]N
 
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清理未付款to ask an account||to demand an account +M44XhT  
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结清差额to balance the account with R&6n?g6@/V  
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清算to settle an account||to liquidate an account||to square an account 5a=nF9/  
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审查帐目||监查帐目to audit an account Y3-]+y%l  
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检查帐目to examine an account B }6Kd  
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转入A的帐户to charge the amount to As account CfQf7-  
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以计帐方式付款to pay on account g93I+  
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代理某人||为某人on ones account||on account of one :FnOS<_B  
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为自己计算||独立帐目on ones own account ]x1p!TSU  
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由某人收益并负风险on ones account and risk||for ones account and risk (G#}*  
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由某人负担for ones account||for account of one qc3~cH.@  
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按某人指示||列入某人帐户by order and for account of one PJCnud F  
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列入5月份帐目for May account K${}r0   
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编入某中帐项下to pass to the account of||to place to the account of 3)y{n%
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寄出清算书to send in an account||to send in render an account +I&J7ICV0  
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支票薄cheque book bjlkX[{}I  
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支票陈票人cheque drawer mY`@'  
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持票人cheque holder WV2~(/hX&  
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不记名支票cheque to bearer||bearer cheque {|XQO'Wg  
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记名支票||认人支票cheque to order 9k}<Fz"^.  
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到期支票antedated cheque 7G"7wYc>R  
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未到期支票postdated cheque pqeL%="p;  
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保付支票certified cheque "J!}3)n  
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未获兑现支票，退票returned cheque (
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横线支票crossed cheque _88QgThb  
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普通横线general crossing f05=Mc&)  
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特别横线special crossing 30_ckMG"g  
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空白支票blank cheque xGRT"U(  
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失效支票，过期支票stale cheque J &{xP8uq_  
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普通支票open cheque O R #7"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %!y89x=E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TnA?u (R%  
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支票换现金||兑现to cash a cheque ((|IS[  
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清理票款to clear a cheque (Z-l/)Q  
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保证兑现to certify a cheque {Q~7M$  
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填写支票数额to fill up a cheque >]&X ^V%Q#  
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支票上划线to cross a cheque >"("*3AO  
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开发支票to make out a cheque M35Ax],:^  
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签发支票，开立支票to draw a cheque||to issue a cheque oT&m4I  
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透支支票to overdraw a cheque 8S  U%  
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背书支票to endorse a cheque SW9fE:v  
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请付票款||清付票款to pay a cheque||to honour a cheque w sY}JT  
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支票退票to dishonour a cheque 1 Z[f {T)  
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拒付支票to refuse a cheque yA;W/I4  
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拒付支票to stop payment of a cheque QUOKThY?  
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提示要求付款to present for payment YYUe)j{T  
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见票即付持票人payable to bearer d`%Mg&  
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支付指定人payable to order =2 jhII  
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已过期||无效out of date||stale NQLiWz-q  
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请给出票人R/D||refer to drawer rVzI_zYqp'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C}"@RHEu  
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文字与数字不一致words and figures differ pP.'wSj  
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支票 wda';@y5(  
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时间已过account closed 6|=j+rScv  
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更改处应加盖印章alterations require initials PT
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时间已过effects not cleared ]U_
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停止付款payment stopped _vl}*/=Hc  
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支票毁损cheque mutilated r>|-2}{N/  
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汇款||寄钱to remit||to send money wAF,H8 -DK  
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寄票供取款||支票支付to send a cheque for payment !Q%P %P<$  
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寄款人a remitter q=5l4|1  
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收款人a remittee K1q+~4>\|  
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国外汇票foreign Bill w{,4rk;Hr  
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国内汇票inland Bill 9 [Y-M  
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跟单汇票documentary bill ;hDa@3|]34  
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空头汇票accommodation bill WxUxc75  
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原始汇票original bill ZxHJ<2oD  
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改写||换新票据renewed bill c:hK$C)T  
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即期汇票sight bill||bill on demand Le#spvV3J|  
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…days after date||…days after date…日后付款 $P {K2"
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…months after date||…months after date…月后付款 %,V YiW0  
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见票后…日付款…days after sight||…days sight v}(6 <wnnS  
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见票后…月付款…months after sight||…months sight pV\YG B+  
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同组票据set of bills X(AN)&L[  
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单张汇票sola of exchange||sole of exchange 2&LQg=O  
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远期汇票usance bill||bill at usance .2:\:H~3  
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长期汇票long bill 9U_ks[Qa  
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短期汇票short bill kI\tqNJi  
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逾期汇票overdue bill IQ!Fv/I<  
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宽限日期days of grace wxQ>ifi9Z  
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电汇telegraphic transfer （T.T） U>qHn'M  
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邮汇postal order||postal note （Am.）||post office order||money order j]4,<ppWSH  

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本票promissory note （P/N） >4i>C  
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押汇负责书||押汇保证书letter of hypothecation (c\hy53dP  
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副保||抵押品||付属担保物collateral security M!m?#xz'c  
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担保书trust receipt||letter of indemnity cD}S f>  
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承兑||认付acceptance [j,txe?n  
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单张承兑general acceptance TV59(bG.2  
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有条件承兑qualified acceptance W_YY#w f_  
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附条件认付conditional acceptance (K..k-o`.  
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部分认付partial acceptance    \[:/CxP