[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。   C4|H5H  
会计报表statement of account '"9Wt@ .  
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往来帐目account current *d}{7UMy#  
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现在往来帐||存款额current accout ]DK.4\^  
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销货帐account sales 0GcOI
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共同计算帐项joint account g]PC6x
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未决帐项outstanding account %!V=noo  
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贷方帐项credit account||creditor account ~?:Xi_3Lo
 
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借方帐项debit account||debtor account D*q:XO6b  
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应付帐||应付未付帐account payable ($s%B  
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应收帐||应收未收帐account receivable y9-}LET3j  

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新交易||新帐new account =>Dw,+"  
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未决帐||老帐old account <j^"=UN4#  
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现金帐cash account T`r\yl}  
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流水帐running account k+As#7V  
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暂记帐||未定帐suspense account ~
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过期帐||延滞帐overdue account||pastdue account #wL8=QTcNC  
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杂项帐户sundry account 6>;dJV  
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详细帐单||明细表detail account rd4\N2- 6  
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呆帐bad account 8A3!XA  
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会计项目title of account Ex3V[v+D(  
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会计薄||帐薄account-book T<=]Vg)^r"  
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营业报告书||损益计算表account of budiness||business report < &~KYu\r  
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借贷细帐||交验帐account rendered }^Kye23  
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明细帐account stated W2\Q-4D  
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与…银行开立一户头to open an account with hWqI*xSaJ  
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与…银行建立交易to keep account with -8r9DS-/W  
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继续记帐to keep account h "~GaI  
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与…有交易to have an account with JZ  
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作成会计帐||有往来帐项to make out an account with rZBOWT  
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清算||清理债务to make up an account -}O>m}l  
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清洁帐目||与…停止交易to close ones account with cNd2XQB9=  
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结帐to close an account t,2Q~ied=  
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清理未付款to ask an account||to demand an account +AT!IZrB2i  
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结清差额to balance the account with n./onv  
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清算to settle an account||to liquidate an account||to square an account `euk&]/^.)  
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审查帐目||监查帐目to audit an account +C{ %pF  

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检查帐目to examine an account Bpjw
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转入A的帐户to charge the amount to As account bm{L6D E  
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以计帐方式付款to pay on account 5O9Oi:-!c  
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代理某人||为某人on ones account||on account of one ; b2)WM:  
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为自己计算||独立帐目on ones own account a; Ihv#q  
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由某人收益并负风险on ones account and risk||for ones account and risk /hue]ZaQq  
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由某人负担for ones account||for account of one %aX<p{EY  
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按某人指示||列入某人帐户by order and for account of one Ms*;?qtrR  
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列入5月份帐目for May account HFwT  
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编入某中帐项下to pass to the account of||to place to the account of ,\5]n&T;r  
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寄出清算书to send in an account||to send in render an account S8" h9|  
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支票薄cheque book .1MXQLy  
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支票陈票人cheque drawer 9dw02bY`  
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持票人cheque holder 8|7fd|6~  
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不记名支票cheque to bearer||bearer cheque _'Q}Y nEv  
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记名支票||认人支票cheque to order $$\| 3rj!  
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到期支票antedated cheque x&)
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未到期支票postdated cheque qX:54$t  
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保付支票certified cheque _}`iLA!$I  
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未获兑现支票，退票returned cheque n7X3aoVV  
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横线支票crossed cheque u&bo32fc  
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普通横线general crossing GC$Hp!H  
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特别横线special crossing #(bMZ!/(  
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空白支票blank cheque v8 gg PI  
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失效支票，过期支票stale cheque z9&$Xao  
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普通支票open cheque bNY_V;7Kw`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DDc?GY:
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z~L
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支票换现金||兑现to cash a cheque  9'\18_w  
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清理票款to clear a cheque b,]hX  
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保证兑现to certify a cheque 5yuj}/PZ  
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填写支票数额to fill up a cheque 8uchp  
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支票上划线to cross a cheque gieTkZ  
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开发支票to make out a cheque 8G6PcTqv"  
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签发支票，开立支票to draw a cheque||to issue a cheque m$NBGw  
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透支支票to overdraw a cheque kn
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背书支票to endorse a cheque Vl%AN;o  
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请付票款||清付票款to pay a cheque||to honour a cheque p EuZsQ  
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支票退票to dishonour a cheque #g#vDR!  
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拒付支票to refuse a cheque w},' 1  
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拒付支票to stop payment of a cheque Sf);j0G,D  
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提示要求付款to present for payment ZM K"3c9  
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见票即付持票人payable to bearer WPygmti}Be  
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支付指定人payable to order XSyCT0f08  
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已过期||无效out of date||stale 4:q<<vCJv  
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请给出票人R/D||refer to drawer c9-$td&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )67_yHW  
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文字与数字不一致words and figures differ )A:2
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时间已过account closed j}uFp|df<  
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更改处应加盖印章alterations require initials ;j])h!8X  
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时间已过effects not cleared g <^Y^~+E  
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停止付款payment stopped Ni*f1[sI<  
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支票毁损cheque mutilated tRRPNY  
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汇款||寄钱to remit||to send money \bY
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寄票供取款||支票支付to send a cheque for payment hDJq:g wD  
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寄款人a remitter ^I3cU'X  
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收款人a remittee A`<#}~A  
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国外汇票foreign Bill ?g% 5 d  
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国内汇票inland Bill fpf1^TZ  
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跟单汇票documentary bill vF"<r,pg  
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空头汇票accommodation bill +Q_(wR"FS  
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原始汇票original bill `M/=_O3  
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改写||换新票据renewed bill ^tX+<X  
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即期汇票sight bill||bill on demand +#8?y 5~q  
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…days after date||…days after date…日后付款 Yf.H$L  
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…months after date||…months after date…月后付款 3S1V^C-eBx  
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见票后…日付款…days after sight||…days sight F7a &-  
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见票后…月付款…months after sight||…months sight #b\&Md|;  
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同组票据set of bills 1Uz'=a  
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单张汇票sola of exchange||sole of exchange W~p^AHco`  
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远期汇票usance bill||bill at usance q_>DX,A  
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长期汇票long bill K4SR`Q  
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短期汇票short bill Wd$N[|  
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逾期汇票overdue bill G39H@@ *O0  
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宽限日期days of grace q9pBS1Ej  
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电汇telegraphic transfer （T.T） S
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邮汇postal order||postal note （Am.）||post office order||money order r&}fn"H!  
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本票promissory note （P/N） 9^0 'VRG  
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押汇负责书||押汇保证书letter of hypothecation aEXV^5;,pJ  
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副保||抵押品||付属担保物collateral security ,~K_rNNZ  
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担保书trust receipt||letter of indemnity z&<Rx[  
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承兑||认付acceptance >ID 3oi
  
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单张承兑general acceptance L8bq3Q'p  
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有条件承兑qualified acceptance )QBsyN<x6  
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附条件认付conditional acceptance q<hN\kBs  
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部分认付partial acceptance   &-cI|