[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。   7dh--.i  
会计报表statement of account p=jIDM'  
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往来帐目account current X"fSM #  
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现在往来帐||存款额current accout wM0P#+bA\  
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销货帐account sales oc0 z1u  
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共同计算帐项joint account nNP{>\x;"  
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未决帐项outstanding account =>u9 k:('9  
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贷方帐项credit account||creditor account RI0+9YJ  
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借方帐项debit account||debtor account F qH@iZ  
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应付帐||应付未付帐account payable 4 K<T_B/  
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应收帐||应收未收帐account receivable .:?cU#.  
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新交易||新帐new account AOVoOd+6  
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未决帐||老帐old account > qDHb'  
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现金帐cash account -mPrmapb3  
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流水帐running account A Qe~F  
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暂记帐||未定帐suspense account Xy'qgK?  
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过期帐||延滞帐overdue account||pastdue account #&jr9RB  
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杂项帐户sundry account x[i Et%
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详细帐单||明细表detail account {cF>,T  
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呆帐bad account xw%'R-  
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会计项目title of account }{(|^s=  
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会计薄||帐薄account-book 1n86Mp1.e  
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营业报告书||损益计算表account of budiness||business report rH<iUiA?O  
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借贷细帐||交验帐account rendered }M I9?\"q  
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明细帐account stated ;%R+]&J  
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与…银行开立一户头to open an account with &$ ?i  
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与…银行建立交易to keep account with #^bkM)pc  
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继续记帐to keep account |Gw[vY  
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与…有交易to have an account with mYudUn4Wo  
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作成会计帐||有往来帐项to make out an account with cJ%u&2J_  
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清算||清理债务to make up an account =9 TAs? =  
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清洁帐目||与…停止交易to close ones account with {
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结帐to close an account ({cgak  
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清理未付款to ask an account||to demand an account 1:%m >4U  
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结清差额to balance the account with G6zFCgFJ^y  
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清算to settle an account||to liquidate an account||to square an account 'nNw  
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审查帐目||监查帐目to audit an account O\L(I079  
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检查帐目to examine an account %HuQc^  
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转入A的帐户to charge the amount to As account Y9m'RFZr  
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以计帐方式付款to pay on account Zg7~&vs$  
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代理某人||为某人on ones account||on account of one g~%=[1  
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为自己计算||独立帐目on ones own account `4Z#/g  
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由某人收益并负风险on ones account and risk||for ones account and risk 1,W%t\D  
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由某人负担for ones account||for account of one y]?%2ud/=  
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按某人指示||列入某人帐户by order and for account of one 0(3t#  
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列入5月份帐目for May account YFLWkdqAY  
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编入某中帐项下to pass to the account of||to place to the account of R]/F{Xs  
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寄出清算书to send in an account||to send in render an account iml*+t  
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支票薄cheque book c.&vWmLSGE  
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支票陈票人cheque drawer d&?B/E^  
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持票人cheque holder J;"XRE[%5  
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不记名支票cheque to bearer||bearer cheque #)>>f  
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记名支票||认人支票cheque to order sTv/;*  
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到期支票antedated cheque O:lD>A4{  
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未到期支票postdated cheque A7|"0*62  
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保付支票certified cheque o{UwUMw5`  
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未获兑现支票，退票returned cheque L?9Vz&8]  
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横线支票crossed cheque f RrHWE+  
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普通横线general crossing C(,s_Ks  
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特别横线special crossing YuPgsJ [m  
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空白支票blank cheque $(zJ  
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失效支票，过期支票stale cheque lc5NC;JR  
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普通支票open cheque / m?Z!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m,up37-{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ip2Jz E  
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支票换现金||兑现to cash a cheque i:[B#|%  
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清理票款to clear a cheque m]DjIs*@%h  
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保证兑现to certify a cheque {'r*Jb0  
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填写支票数额to fill up a cheque 3IJIeG >  
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支票上划线to cross a cheque T:}Ed_m}q  
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开发支票to make out a cheque *aT!|;  
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签发支票，开立支票to draw a cheque||to issue a cheque 6U""TR!   
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透支支票to overdraw a cheque j`tUx# h  
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背书支票to endorse a cheque Aw |3W ]  
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请付票款||清付票款to pay a cheque||to honour a cheque |mM
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支票退票to dishonour a cheque C<7J5  
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拒付支票to refuse a cheque <T&$1m{  
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拒付支票to stop payment of a cheque 9c?izpA  
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提示要求付款to present for payment xFvSQ`sp  
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见票即付持票人payable to bearer AKWw36lm  
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支付指定人payable to order =o-qu^T^u  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer ,L^L uw'7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !Zwl9DX3  
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文字与数字不一致words and figures differ 61KJ( rSX3  
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支票 o60wB-y  
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时间已过account closed w_Ls.K5"  
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更改处应加盖印章alterations require initials jgYiuM3c\  
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时间已过effects not cleared F0yh7MItV  
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停止付款payment stopped HOw][}M_w  
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支票毁损cheque mutilated Nhf!;>  
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汇款||寄钱to remit||to send money b)V[
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寄票供取款||支票支付to send a cheque for payment tQ/w\6{  

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寄款人a remitter ]juXm1)>W1  
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收款人a remittee igp4[Hj  
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国外汇票foreign Bill *n*OVI8L  
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国内汇票inland Bill 8'?e4;O  
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跟单汇票documentary bill @wg*~"d  
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空头汇票accommodation bill mg;qG@?  
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原始汇票original bill =HSE  
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改写||换新票据renewed bill e8[*=&  
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即期汇票sight bill||bill on demand 0] WM:6 h  
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…days after date||…days after date…日后付款 ou(9Qf zN  
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…months after date||…months after date…月后付款 IUZsLNW  
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见票后…日付款…days after sight||…days sight 7?A}qmv  
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见票后…月付款…months after sight||…months sight MVTU$
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同组票据set of bills OixQlAb{  
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单张汇票sola of exchange||sole of exchange :Ct}||9/  

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远期汇票usance bill||bill at usance nVYh1@yLy  
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长期汇票long bill nGP>M#F  
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短期汇票short bill c shZR(b  
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逾期汇票overdue bill VR_1cwKBM  
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宽限日期days of grace MLp5Y\8*  
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电汇telegraphic transfer （T.T） SR\#>Qwx_  
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邮汇postal order||postal note （Am.）||post office order||money order "PuP J|  
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本票promissory note （P/N） Pl 5+Oo  
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押汇负责书||押汇保证书letter of hypothecation $YW z~^f  
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副保||抵押品||付属担保物collateral security 6v.*%E*P  
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担保书trust receipt||letter of indemnity $<T)_g  
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承兑||认付acceptance
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单张承兑general acceptance O/Da8#S<  
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有条件承兑qualified acceptance /LJ?JwAvg5  
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附条件认付conditional acceptance `33+O W  
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部分认付partial acceptance   om@` NW