[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。   ))
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会计报表statement of account xe%+Yb]  
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往来帐目account current [j-]n#E=9y  
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现在往来帐||存款额current accout E!jM&\Zj  
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销货帐account sales Fi1gM}>py  
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共同计算帐项joint account wcB-)Ra  
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未决帐项outstanding account O`~T:N|D  
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贷方帐项credit account||creditor account > : \lDz  
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借方帐项debit account||debtor account VA.:'yQtJ  
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应付帐||应付未付帐account payable 3
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应收帐||应收未收帐account receivable l9?]t;  
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新交易||新帐new account v-_K'm  
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未决帐||老帐old account )m \}ITf  
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现金帐cash account )r5QOa/  
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流水帐running account [:TOU^  
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暂记帐||未定帐suspense account c_vj't  
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过期帐||延滞帐overdue account||pastdue account HG5|h[4Gt  
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杂项帐户sundry account < 9MnQ*@  
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详细帐单||明细表detail account 4[r a  
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呆帐bad account FX^E |  

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会计项目title of account ?*@h]4+k'  
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会计薄||帐薄account-book =FbfV*K9  
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营业报告书||损益计算表account of budiness||business report ' 7A7HDJ  
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借贷细帐||交验帐account rendered  {5udol5?  
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明细帐account stated a}K+w7VY\  
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与…银行开立一户头to open an account with L@Z &v'A  
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与…银行建立交易to keep account with *eP4dGe&  
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继续记帐to keep account ECScx02  
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与…有交易to have an account with :RsPGj6  
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作成会计帐||有往来帐项to make out an account with m_2P{  
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清算||清理债务to make up an account aA`q!s.%A  
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清洁帐目||与…停止交易to close ones account with $O'2oeM  
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结帐to close an account I_G>W3  
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清理未付款to ask an account||to demand an account Y:%)cUxA  
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结清差额to balance the account with 1gm/{w6O  
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清算to settle an account||to liquidate an account||to square an account AvE^ F1  
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审查帐目||监查帐目to audit an account 9>3Ltnn0  
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检查帐目to examine an account d._gH#&v  
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转入A的帐户to charge the amount to As account hlFU"u_  
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以计帐方式付款to pay on account pq?[wp"  
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代理某人||为某人on ones account||on account of one 1LE^dS^V  
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为自己计算||独立帐目on ones own account 4 uy@ {  
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由某人收益并负风险on ones account and risk||for ones account and risk O\?5#.   
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由某人负担for ones account||for account of one k;fnC+Y$s  
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按某人指示||列入某人帐户by order and for account of one ( X 'FQ  
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列入5月份帐目for May account Tt<-<oyU.  
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编入某中帐项下to pass to the account of||to place to the account of ;%rs{XO9  
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寄出清算书to send in an account||to send in render an account U)`3[fo  
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支票薄cheque book D)*_{   
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支票陈票人cheque drawer 5gc:Y`7t  
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持票人cheque holder lk*0c{_L  
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不记名支票cheque to bearer||bearer cheque HS7R lU^  
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记名支票||认人支票cheque to order SzRL}}I  

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到期支票antedated cheque )ukF3;Gt  
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未到期支票postdated cheque /GyEVCc  
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保付支票certified cheque k/U>N|5  
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未获兑现支票，退票returned cheque $-C
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横线支票crossed cheque u9BjgK(M  
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普通横线general crossing # 9V'';:  
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特别横线special crossing GZ <nXU>  
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空白支票blank cheque X`D+jiQ(f  
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失效支票，过期支票stale cheque /;7ID41  
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普通支票open cheque {-J:4*`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2p+C%"n>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JS PW>W"  
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支票换现金||兑现to cash a cheque "U*5Z:8?9  
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清理票款to clear a cheque ?3Pazc]+|  
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保证兑现to certify a cheque |UYED
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填写支票数额to fill up a cheque >IBTBh_ka  
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支票上划线to cross a cheque i+1Qf  
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开发支票to make out a cheque l=xt;c!  
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签发支票，开立支票to draw a cheque||to issue a cheque cLAesj  
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透支支票to overdraw a cheque jWSb5#Pw  
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背书支票to endorse a cheque NocFvF7\  
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请付票款||清付票款to pay a cheque||to honour a cheque KJdzv!l=  
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支票退票to dishonour a cheque {"jd_b&  
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拒付支票to refuse a cheque @mNJ=mEV  
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拒付支票to stop payment of a cheque "\<P$&`HA  
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提示要求付款to present for payment 97(n\Wt2  
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见票即付持票人payable to bearer }I)z7l.  
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支付指定人payable to order l) H9J]  
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已过期||无效out of date||stale Xa)7`bp<  
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请给出票人R/D||refer to drawer wC
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -h=c=P  
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文字与数字不一致words and figures differ wD}EW  
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支票
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时间已过account closed I>\}}!  
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更改处应加盖印章alterations require initials g:;Ya?5N  
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时间已过effects not cleared jt/l,=9YK  
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停止付款payment stopped .0?ss0~  
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支票毁损cheque mutilated </8be=e7p  
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汇款||寄钱to remit||to send money 3
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寄票供取款||支票支付to send a cheque for payment Z#srQD3].(  
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寄款人a remitter jq7vOr-_g  
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收款人a remittee 8}ii3Py  
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国外汇票foreign Bill tn(f rccy  
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国内汇票inland Bill u>JqFw1  
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跟单汇票documentary bill -='8_B/75  
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空头汇票accommodation bill s-DL=M
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原始汇票original bill l;FgX+)  
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改写||换新票据renewed bill }u)GERWO  
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即期汇票sight bill||bill on demand 5Rp2O4Z  
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…days after date||…days after date…日后付款 s*WfRY*=V  
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…months after date||…months after date…月后付款 ar}759  
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见票后…日付款…days after sight||…days sight MUl+Oy>  
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见票后…月付款…months after sight||…months sight fs12<~+z  
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同组票据set of bills Cu7iHhY5  
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单张汇票sola of exchange||sole of exchange  S_6 ;e|  
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远期汇票usance bill||bill at usance ZQ/5]]}3y  
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长期汇票long bill n]!H,Q1,T  
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短期汇票short bill lHXH03  
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逾期汇票overdue bill 'r CR8>k  
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宽限日期days of grace Af~AE2b3"  
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电汇telegraphic transfer （T.T） qE[}Cf]X
 
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邮汇postal order||postal note （Am.）||post office order||money order #oI`j q  
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本票promissory note （P/N） [<hiOB  
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押汇负责书||押汇保证书letter of hypothecation 78wcMQNX9  
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副保||抵押品||付属担保物collateral security A@+.[[  
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担保书trust receipt||letter of indemnity :gXj($  
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承兑||认付acceptance )I@iW\`7  
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单张承兑general acceptance p%BO:%v  
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有条件承兑qualified acceptance |j;`;"

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附条件认付conditional acceptance 7^1ikmYY
 
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部分认付partial acceptance   +_<#8v