[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。   g=4P-i3  
会计报表statement of account ._x"b5C  
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往来帐目account current E.:eO??g  
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现在往来帐||存款额current accout  nSo.,72  
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销货帐account sales <MhODC")  
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共同计算帐项joint account '2|mg<Ft  
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未决帐项outstanding account 'g)5vI~'  
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贷方帐项credit account||creditor account V^G+_#@,,  
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借方帐项debit account||debtor account +Sv2'& B   
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应付帐||应付未付帐account payable =cR=E
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应收帐||应收未收帐account receivable 4NFvX4  
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新交易||新帐new account Wc## .qU  
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未决帐||老帐old account R/c-sV  
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现金帐cash account zv\T;_  
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流水帐running account s)~H_,  
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暂记帐||未定帐suspense account v.H@Ey2  
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过期帐||延滞帐overdue account||pastdue account 0_map z  
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杂项帐户sundry account ud,_^Ul  
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详细帐单||明细表detail account u#34mg..  
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呆帐bad account a s?)6  
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会计项目title of account Wp$'#HhB  
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会计薄||帐薄account-book GCA?sFwo>  
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营业报告书||损益计算表account of budiness||business report 7j  L.\O  

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借贷细帐||交验帐account rendered BIjQ8 t  
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明细帐account stated p8MPn>h<  
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与…银行开立一户头to open an account with VlQaT7Q  
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与…银行建立交易to keep account with &
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继续记帐to keep account <);Nc1  
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与…有交易to have an account with .-g++f(_i  
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作成会计帐||有往来帐项to make out an account with @ukIt  
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清算||清理债务to make up an account 5h2@n0  
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清洁帐目||与…停止交易to close ones account with 4j'cXxo  
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结帐to close an account ,NQucp  
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清理未付款to ask an account||to demand an account Wm/0Y'$r&k  
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结清差额to balance the account with Qf|=xV,F  
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清算to settle an account||to liquidate an account||to square an account XJ|CC.]1u  
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审查帐目||监查帐目to audit an account 9wPc03a  
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检查帐目to examine an account s^]F4'  
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转入A的帐户to charge the amount to As account v:MJF*/  
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以计帐方式付款to pay on account #[^?f[9r  
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代理某人||为某人on ones account||on account of one <Q06<{]R8  
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为自己计算||独立帐目on ones own account I@l'Fx  
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由某人收益并负风险on ones account and risk||for ones account and risk f-N:  
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由某人负担for ones account||for account of one IS`1}i$1%  
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按某人指示||列入某人帐户by order and for account of one E?o1&(2p  
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列入5月份帐目for May account f?wn;;z`  
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编入某中帐项下to pass to the account of||to place to the account of z116i?7EnV  
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寄出清算书to send in an account||to send in render an account <KF|QE  
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支票薄cheque book M),i4a?2  
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支票陈票人cheque drawer @!0@f'}e  
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持票人cheque holder pp$WM\r  
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不记名支票cheque to bearer||bearer cheque -POV#1s  
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记名支票||认人支票cheque to order %xtTh]s  
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到期支票antedated cheque RG [*:ReB9  
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未到期支票postdated cheque HS3]8nJW  
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保付支票certified cheque QR<z%4  
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未获兑现支票，退票returned cheque Z-3i -(  
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横线支票crossed cheque a+!#cQl  
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普通横线general crossing ?;!d5Xuu  
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特别横线special crossing LB}y,-vX>  
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空白支票blank cheque MxMrLiqU6l  
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失效支票，过期支票stale cheque $ 2'AY  
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普通支票open cheque #~J)?JL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kfaRN^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <eRE;8C-  
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支票换现金||兑现to cash a cheque 2O\p`,.  
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清理票款to clear a cheque Mx<V;GPm  
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保证兑现to certify a cheque 3vx*gfr3  
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填写支票数额to fill up a cheque I I$B"-  
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支票上划线to cross a cheque *FoH'\=  
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开发支票to make out a cheque 5Ug.J{d  
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签发支票，开立支票to draw a cheque||to issue a cheque X
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透支支票to overdraw a cheque r}k2n s9  
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背书支票to endorse a cheque _U}pdzX?  
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请付票款||清付票款to pay a cheque||to honour a cheque /VFh3n>I2  
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支票退票to dishonour a cheque X|!VtO  
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拒付支票to refuse a cheque fFu+P<?"  
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拒付支票to stop payment of a cheque Ox.6]W~  
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提示要求付款to present for payment S]_iobWK  
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见票即付持票人payable to bearer D#VUx9kugv  
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支付指定人payable to order L1P.
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已过期||无效out of date||stale N]yh8"7X  
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请给出票人R/D||refer to drawer D(bQFRBY6"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W(~7e?fO  
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文字与数字不一致words and figures differ 7T[Kjn^{Oj  
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支票 PBkTI2 v  
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时间已过account closed Y)V)g9  
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更改处应加盖印章alterations require initials VD.wO%9?)  
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时间已过effects not cleared ;W~H|M  
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停止付款payment stopped pB(|Y]3A  
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支票毁损cheque mutilated wZe>}1t  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment f%[0}.
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寄款人a remitter .ri?p:a}w  
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收款人a remittee P*!~Z*"  
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国外汇票foreign Bill 5>\Lk>rI  
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国内汇票inland Bill Xh?J"kjof  
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跟单汇票documentary bill q,>-4Cm  
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空头汇票accommodation bill 1$n! Lj=5  
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原始汇票original bill =`EVg>+^  
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改写||换新票据renewed bill $wm8N.I3I  
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即期汇票sight bill||bill on demand 7Um3myXU  
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…days after date||…days after date…日后付款 \Lz4ZZjSY  
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…months after date||…months after date…月后付款 JPM W|JT  
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见票后…日付款…days after sight||…days sight +GlG.6  
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见票后…月付款…months after sight||…months sight E
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同组票据set of bills >mp "=Y  
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单张汇票sola of exchange||sole of exchange %)}y[ (  
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远期汇票usance bill||bill at usance KBa   
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长期汇票long bill (T8dh|  
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短期汇票short bill k(R&`  
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逾期汇票overdue bill x>MY_?a  
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宽限日期days of grace nhI1`l&
 
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电汇telegraphic transfer （T.T） wf /DLAC  
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邮汇postal order||postal note （Am.）||post office order||money order |<w Z;d  
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本票promissory note （P/N） O>Ao#_*hOb  
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押汇负责书||押汇保证书letter of hypothecation Q??nw^8Hi  
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副保||抵押品||付属担保物collateral security :P: OQ[$  
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担保书trust receipt||letter of indemnity _do (   
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承兑||认付acceptance X)k+BJ  
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单张承兑general acceptance :}}~ $$&  
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有条件承兑qualified acceptance nN[gAM (  
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附条件认付conditional acceptance n 2m!a0;
 
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部分认付partial acceptance   (&A Bfm/t