[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。   jGD%r~lN  
会计报表statement of account
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往来帐目account current Z]vL%Gg*!  
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现在往来帐||存款额current accout C1QV[bJK  
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销货帐account sales 'UfeluMd  
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共同计算帐项joint account P5?<_x0v4b  
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未决帐项outstanding account [ee30ELn  
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贷方帐项credit account||creditor account p2d\ZgWD=)  
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借方帐项debit account||debtor account  zY%. Rq-  
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应付帐||应付未付帐account payable YYUe)j{T  
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应收帐||应收未收帐account receivable ngyY  
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新交易||新帐new account "s_Z&  
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未决帐||老帐old account :&yDqoQKJ  
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现金帐cash account 12(wj6Q  
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流水帐running account ~F[L4y!sL  
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暂记帐||未定帐suspense account x"\
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过期帐||延滞帐overdue account||pastdue account Ai kf|)D[  
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杂项帐户sundry account ;j'Daupt;=  
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详细帐单||明细表detail account dM]#WBOPy  
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呆帐bad account oln<yyDs   
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会计项目title of account f j<H6|3  
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会计薄||帐薄account-book !I8f#'p  
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营业报告书||损益计算表account of budiness||business report 9-  )qZ  
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借贷细帐||交验帐account rendered 1FERmf? ?d  
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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 YA&`&$  
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与…银行建立交易to keep account with w{,4rk;Hr  
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继续记帐to keep account %&+59vq   
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与…有交易to have an account with w"zE_9I\  
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作成会计帐||有往来帐项to make out an account with C/@LZ OEL  
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清算||清理债务to make up an account ZxHJ<2oD  
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清洁帐目||与…停止交易to close ones account with h5~n 1qX  
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结帐to close an account _GA$6#]  
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清理未付款to ask an account||to demand an account 0Y+FRB]u  
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结清差额to balance the account with ;)hw%Z]Jj$  
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清算to settle an account||to liquidate an account||to square an account WlwY <)  
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审查帐目||监查帐目to audit an account )b4$A:  
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检查帐目to examine an account n! h7
 
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转入A的帐户to charge the amount to As account #5ax^p2*
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以计帐方式付款to pay on account VD7i52x S  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account Snw3`|Y~<  
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由某人收益并负风险on ones account and risk||for ones account and risk > 0>  
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由某人负担for ones account||for account of one '0aG N<c  
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按某人指示||列入某人帐户by order and for account of one Xq#Y*lKVD  
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列入5月份帐目for May account @_ygnNn4R  
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编入某中帐项下to pass to the account of||to place to the account of ?8V UOx  
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寄出清算书to send in an account||to send in render an account o+O}Te  
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支票薄cheque book 0"WDH)7hJ  
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支票陈票人cheque drawer w`HI]{hE~N  
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持票人cheque holder &p(0K4:  
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不记名支票cheque to bearer||bearer cheque F3U`ueP  
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记名支票||认人支票cheque to order GRqT-/n"  
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到期支票antedated cheque vXj<  
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未到期支票postdated cheque dR^"X3$  
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保付支票certified cheque 3.G
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未获兑现支票，退票returned cheque &K+0xnUH  
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横线支票crossed cheque ,zTb<g  
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普通横线general crossing ,,L2(N  
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特别横线special crossing xw^.bz|  
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空白支票blank cheque 6.1)IQkO  
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失效支票，过期支票stale cheque UaG1c%7?X  
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普通支票open cheque J8a*s`ik  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q=Zr>I;(Ks  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /Dtd#OAdr  
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支票换现金||兑现to cash a cheque ikBYd }5  
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清理票款to clear a cheque 2Se?J)MN  
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保证兑现to certify a cheque FXdD4X)  
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填写支票数额to fill up a cheque #%@*p,xh  
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支票上划线to cross a cheque 1'v5/  
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开发支票to make out a cheque iTh:N2/-vc  
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签发支票，开立支票to draw a cheque||to issue a cheque jDM w2#<  
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透支支票to overdraw a cheque BE
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背书支票to endorse a cheque ^[-el=oKn0  
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请付票款||清付票款to pay a cheque||to honour a cheque *Oc.9 F88"  
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支票退票to dishonour a cheque '\fY<Q:!  
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拒付支票to refuse a cheque ;|p$\26S)%  
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拒付支票to stop payment of a cheque 8 #X5K  
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提示要求付款to present for payment CxhY$%C (L  
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见票即付持票人payable to bearer l:6,QaT1  
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支付指定人payable to order 1QZ&Mj^
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已过期||无效out of date||stale N!Qg;(  
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请给出票人R/D||refer to drawer Bx"7%[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dw~p?[  
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文字与数字不一致words and figures differ 2Nxm@B` {  
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支票 7:]Pl=:X  
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时间已过account closed 133I.XBU  
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时间已过effects not cleared %8a
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停止付款payment stopped AeIrr*~]B  
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支票毁损cheque mutilated w(L>#?  
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汇款||寄钱to remit||to send money #{r#;+  
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寄票供取款||支票支付to send a cheque for payment >$gG/WD?KR  
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寄款人a remitter
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收款人a remittee }MR1^  
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国外汇票foreign Bill sGY_{CZ:  
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国内汇票inland Bill h:XzUxL\  
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跟单汇票documentary bill PIA)d-
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空头汇票accommodation bill f0+2t.tj  
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原始汇票original bill {vaaFs  
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改写||换新票据renewed bill 6 y"-I!&  
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即期汇票sight bill||bill on demand J MX6yV  
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…days after date||…days after date…日后付款 e"-X U@`k1  
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…months after date||…months after date…月后付款 3zuF{Q2P<  
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见票后…日付款…days after sight||…days sight \8uo{#cL8  
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见票后…月付款…months after sight||…months sight 78n}rT%k1  
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同组票据set of bills fi P
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单张汇票sola of exchange||sole of exchange J.*XXM- V  
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远期汇票usance bill||bill at usance v=YK8fNi  
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长期汇票long bill VBoMT:#  
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短期汇票short bill
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逾期汇票overdue bill 2)iD4G`  
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宽限日期days of grace `cP <}^]  
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电汇telegraphic transfer （T.T） vvu<:16  
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邮汇postal order||postal note （Am.）||post office order||money order 4|J[Jdj  

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本票promissory note （P/N） l4'~}nn(Y  
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押汇负责书||押汇保证书letter of hypothecation 0O@_cW  
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副保||抵押品||付属担保物collateral security {5:Zl<0  
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担保书trust receipt||letter of indemnity </oY4$l'  
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承兑||认付acceptance :Z`4j  
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单张承兑general acceptance mMw;0/n  
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有条件承兑qualified acceptance 9w^zY;Y  
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附条件认付conditional acceptance 6vz1*\:H~  
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部分认付partial acceptance   aO1IVESr$