[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。   l/"!}wF  
会计报表statement of account @Ae&1O;Z h  
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往来帐目account current RC
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现在往来帐||存款额current accout ?
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销货帐account sales IO]tO[ P#  
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共同计算帐项joint account 3Bvz& `\  

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未决帐项outstanding account s@GE(Pu7  
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贷方帐项credit account||creditor account O*!f%}  
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借方帐项debit account||debtor account og~a*my3  
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应付帐||应付未付帐account payable UEt78eN  
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应收帐||应收未收帐account receivable ld):Am}/o  
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新交易||新帐new account
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未决帐||老帐old account !!8;ZcL}Z  
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现金帐cash account qm'@o -[  
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流水帐running account vb]uO ' l  
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暂记帐||未定帐suspense account m=v.<+>  
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过期帐||延滞帐overdue account||pastdue account ;-l^X%r  
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杂项帐户sundry account 
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详细帐单||明细表detail account Zy{hYHQ  
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呆帐bad account gkq~0/  
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会计项目title of account 3-n&&<  
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会计薄||帐薄account-book [nX{sM%  
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营业报告书||损益计算表account of budiness||business report +iQ~ Y2Gh  
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借贷细帐||交验帐account rendered EG8z&^O x  
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明细帐account stated @Eh(GZN  
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与…银行开立一户头to open an account with *tkf) [(  
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与…银行建立交易to keep account with 2"P1I
  
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继续记帐to keep account 6O 2sa-{d  
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与…有交易to have an account with CPP9=CoR37  
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作成会计帐||有往来帐项to make out an account with =U:]x'g(  
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清算||清理债务to make up an account ~wGjr7Wt  
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清洁帐目||与…停止交易to close ones account with S%7bM~J@  

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结帐to close an account R9+f^o`W  
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清理未付款to ask an account||to demand an account *S Z]xrs  
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结清差额to balance the account with ^4saB+qm  
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清算to settle an account||to liquidate an account||to square an account 1fF\k#BE-%  
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审查帐目||监查帐目to audit an account `]Vn[^?D  
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检查帐目to examine an account er!+QD,EM  
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转入A的帐户to charge the amount to As account |e3YTLsI  
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以计帐方式付款to pay on account -%t8a42  

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代理某人||为某人on ones account||on account of one )#Y:Bj7H@2  
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为自己计算||独立帐目on ones own account E95VR?nUg  
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由某人收益并负风险on ones account and risk||for ones account and risk z7lbb*
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由某人负担for ones account||for account of one *km- pp  
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按某人指示||列入某人帐户by order and for account of one <NMOs"NB  
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列入5月份帐目for May account %!)Dk<  
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编入某中帐项下to pass to the account of||to place to the account of z[_G g8e  
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寄出清算书to send in an account||to send in render an account ia/_61%  
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支票薄cheque book -3:x(^|:K  
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支票陈票人cheque drawer x68s$H  
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持票人cheque holder FKB)o7  
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不记名支票cheque to bearer||bearer cheque S b3@7^  
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记名支票||认人支票cheque to order Z?-l-sK  
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到期支票antedated cheque \6${Na'\  
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未到期支票postdated cheque 1{V*(=Tp  
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保付支票certified cheque w~g)Dz2G  
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未获兑现支票，退票returned cheque vQ}llA h  
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横线支票crossed cheque H;$OCDRC  
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普通横线general crossing PZ"=t!  
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特别横线special crossing I%whM~M1+  
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空白支票blank cheque ~8Z0{^  
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失效支票，过期支票stale cheque *eytr#0B-  
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普通支票open cheque MDS;qZx=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F%x 8y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nmVL%66K  
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支票换现金||兑现to cash a cheque J]~LmSh  
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清理票款to clear a cheque }}v;V *_V  
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保证兑现to certify a cheque iU\WV  
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填写支票数额to fill up a cheque Zycu3%JI  
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支票上划线to cross a cheque =)(o(bfSKr  
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开发支票to make out a cheque ]n0 kO&  
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签发支票，开立支票to draw a cheque||to issue a cheque cejSGsW6q  
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透支支票to overdraw a cheque >z1RCQWju  
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背书支票to endorse a cheque |0ahvsrtW  
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请付票款||清付票款to pay a cheque||to honour a cheque [nxjPx9-  
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支票退票to dishonour a cheque ]QM6d(zDA  
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拒付支票to refuse a cheque UwrinkoeE  
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拒付支票to stop payment of a cheque sXkWs2!  
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提示要求付款to present for payment V= U=  
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见票即付持票人payable to bearer [S9T@Q  
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支付指定人payable to order 2j `x^  
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已过期||无效out of date||stale o-Pa3L=  
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请给出票人R/D||refer to drawer 2@@OjeANsX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]tL9 y<  
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文字与数字不一致words and figures differ /Y:&307q  
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支票 }20 Q`?  
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时间已过account closed XYhN;U}Z  
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更改处应加盖印章alterations require initials sxIvL7jl  

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时间已过effects not cleared J^8(h R  
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停止付款payment stopped i"Hec9Ri  
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支票毁损cheque mutilated @^]wT_r  
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汇款||寄钱to remit||to send money q&OF?z7H  
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寄票供取款||支票支付to send a cheque for payment (|+Sbq(o  
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寄款人a remitter 
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收款人a remittee 1.*VliY  
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国外汇票foreign Bill ^Z1t'-xZ  
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国内汇票inland Bill gq9IJ  
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跟单汇票documentary bill -}avH  
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空头汇票accommodation bill 5@l[!Jl0k  
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原始汇票original bill N6K%Wkz  
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改写||换新票据renewed bill bz5",8Mn  
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即期汇票sight bill||bill on demand 1$S;
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…days after date||…days after date…日后付款 :(IPrQ  
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…months after date||…months after date…月后付款 KKMzhvf]#  
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见票后…日付款…days after sight||…days sight BPf;!.  
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见票后…月付款…months after sight||…months sight ?Q$LIoR  
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同组票据set of bills PqOy"HO  
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单张汇票sola of exchange||sole of exchange Y-8qAF?SJ]  
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远期汇票usance bill||bill at usance L,@OOBD  
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长期汇票long bill lHYu-}TNP  
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短期汇票short bill F~Kd5-I@  
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逾期汇票overdue bill Oto
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宽限日期days of grace )G(6=l*  
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电汇telegraphic transfer （T.T） dEXHd@"H  
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邮汇postal order||postal note （Am.）||post office order||money order tVx.J'"Y  
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本票promissory note （P/N） vcB+h;x  
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押汇负责书||押汇保证书letter of hypothecation >Kl78 w:  
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副保||抵押品||付属担保物collateral security ~A0E4UJgq  
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担保书trust receipt||letter of indemnity ]\nG1+ta  
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承兑||认付acceptance PMZdz>>T  
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单张承兑general acceptance V>P\yr?  
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有条件承兑qualified acceptance tYfhKJzGC  
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附条件认付conditional acceptance ;hs:wLVa"  
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部分认付partial acceptance   )<.S3