[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。   m+9#5a-  
会计报表statement of account qSQ~D(tO  
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往来帐目account current [hsds\  
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现在往来帐||存款额current accout !9x}  
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销货帐account sales kVL.PY\K  
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共同计算帐项joint account $xQL]FmS  
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未决帐项outstanding account ]R*A  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account =lC7gS!U  
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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 `{Ul!  
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新交易||新帐new account W%J\qA  
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未决帐||老帐old account =QsYXK7Mn4  
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现金帐cash account #
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流水帐running account $u.z*b_yy  
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暂记帐||未定帐suspense account z:;CX@)*  
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过期帐||延滞帐overdue account||pastdue account nK,w]{<wG!  
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杂项帐户sundry account &vJH$R  
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详细帐单||明细表detail account Z7#+pPt!  
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呆帐bad account #jk_5W  
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会计项目title of account R@0R`Zs  
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会计薄||帐薄account-book `gJ(0#ac  
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营业报告书||损益计算表account of budiness||business report O=lzT~G| 4  
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借贷细帐||交验帐account rendered d1
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明细帐account stated
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与…银行开立一户头to open an account with ;`Z{7'^U  
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与…银行建立交易to keep account with LLI.8kn7  
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继续记帐to keep account 9!GM{  
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与…有交易to have an account with i@q&5;%%  
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作成会计帐||有往来帐项to make out an account with NRuNKl.v  
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清算||清理债务to make up an account So6x"1B  
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清洁帐目||与…停止交易to close ones account with N#]ypl  
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结帐to close an account 2eogY#  
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清理未付款to ask an account||to demand an account [UR-I0 s!/  
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结清差额to balance the account with ^OdP4m( >>  
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清算to settle an account||to liquidate an account||to square an account qK+5NF|  
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审查帐目||监查帐目to audit an account _`V'r#Q n  
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检查帐目to examine an account bcyzhK=  
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转入A的帐户to charge the amount to As account #cJ@uqR  
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以计帐方式付款to pay on account ' QG?nu  
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代理某人||为某人on ones account||on account of one W!X@  
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为自己计算||独立帐目on ones own account '%qr.T %  
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由某人收益并负风险on ones account and risk||for ones account and risk {=WgzP  
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由某人负担for ones account||for account of one . vV|hSc  
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按某人指示||列入某人帐户by order and for account of one 2HdC |$_+  
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列入5月份帐目for May account :]KAkhFkbb  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account Nc`L;CP  
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支票薄cheque book yA
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支票陈票人cheque drawer Ytkv!]"  
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持票人cheque holder EwN}l  
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不记名支票cheque to bearer||bearer cheque  e
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记名支票||认人支票cheque to order ^!d3=}:
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到期支票antedated cheque LoV<:|GTI  
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未到期支票postdated cheque ^('wy};  
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保付支票certified cheque }#fbbtd  
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未获兑现支票，退票returned cheque )`:UP~)H  
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横线支票crossed cheque q~3>R=t  
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普通横线general crossing ?,mmYW6TjB  
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特别横线special crossing [y(MCf19  
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空白支票blank cheque pi(m7Ci"  
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失效支票，过期支票stale cheque }bxs]?OW>  
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普通支票open cheque Dt@SqX:~Ee  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |!ELV7?(  
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支票换现金||兑现to cash a cheque OUnA; _  
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清理票款to clear a cheque c<~H(k'+c  
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保证兑现to certify a cheque Gv&V|7-f0  
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填写支票数额to fill up a cheque F4QVAOM]U  
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支票上划线to cross a cheque G@0& 8  
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开发支票to make out a cheque (
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签发支票，开立支票to draw a cheque||to issue a cheque [g,}gyeS(  
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透支支票to overdraw a cheque qs6aB0ln  
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背书支票to endorse a cheque $b\P|#A  
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请付票款||清付票款to pay a cheque||to honour a cheque -Za/p@gM  
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支票退票to dishonour a cheque =Qq+4F)MD  

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拒付支票to refuse a cheque G3]4A&h9v~  
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拒付支票to stop payment of a cheque $kgVa^  
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提示要求付款to present for payment n%-0V>  
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见票即付持票人payable to bearer YqG7h,F  
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支付指定人payable to order ,Q,^3*HX9}  
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已过期||无效out of date||stale ZuIefMiG~+  
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请给出票人R/D||refer to drawer xPgBV~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tDo"K3   
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文字与数字不一致words and figures differ 1}37Q&2  
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支票 $N\Ja*g  
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时间已过account closed 2%>FR4a  
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更改处应加盖印章alterations require initials AEuG v}#  
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时间已过effects not cleared |'.  
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停止付款payment stopped 6 ,uX,X5  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money [r-p]"R  
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寄票供取款||支票支付to send a cheque for payment 1U\z5$V  
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寄款人a remitter Tf)*4O4@'  
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收款人a remittee "\=U)CJ  
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国外汇票foreign Bill -^
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国内汇票inland Bill Dxxm="FQZ  
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跟单汇票documentary bill 1QJL .  
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空头汇票accommodation bill "vsl Z`RU  
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原始汇票original bill B]$GSEB  
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改写||换新票据renewed bill ^VACf|0  
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即期汇票sight bill||bill on demand ]cN1c}  
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…days after date||…days after date…日后付款 7`YEH2  
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…months after date||…months after date…月后付款 N&V`K0FU  

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见票后…日付款…days after sight||…days sight f4 Rf?w*  
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见票后…月付款…months after sight||…months sight i2^>vYCsl  
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同组票据set of bills ,'iE;o{Tu  
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单张汇票sola of exchange||sole of exchange d5z`BH.  
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远期汇票usance bill||bill at usance tlt*fH$.  
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长期汇票long bill gOOPe5+ J  
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短期汇票short bill SN!?}<|U  
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逾期汇票overdue bill ;l-!)0U  
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宽限日期days of grace e01epVR;  
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电汇telegraphic transfer （T.T） p`#R<K  
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邮汇postal order||postal note （Am.）||post office order||money order %\Mo-Ow!\  
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本票promissory note （P/N） Uwx E<=z  
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押汇负责书||押汇保证书letter of hypothecation A4<Uu~  
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副保||抵押品||付属担保物collateral security JNUt$h  
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担保书trust receipt||letter of indemnity oW Nh@C  
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承兑||认付acceptance w+E,INdi  
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单张承兑general acceptance W+X6@/BO  
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有条件承兑qualified acceptance Zt.|oYH$  
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附条件认付conditional acceptance  J@Q7p}  
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部分认付partial acceptance   !XCm>]R