[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。   %[azMlp<  
会计报表statement of account ]&P 4QT)f  
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往来帐目account current eYUq0~3  
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现在往来帐||存款额current accout PpF`0w=1%l  
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销货帐account sales 2t>> 08T  
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共同计算帐项joint account jX*gw6!  
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未决帐项outstanding account 5Kk}sxol  
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贷方帐项credit account||creditor account L6ypn)l  
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借方帐项debit account||debtor account ^v:XON<  
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应付帐||应付未付帐account payable Ln/*lLIOb  
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应收帐||应收未收帐account receivable Qp2~ `hD  
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新交易||新帐new account |I|,6*)xg  
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未决帐||老帐old account   &._Mh  
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现金帐cash account
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流水帐running account F:.8O ,%u  
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暂记帐||未定帐suspense account ~i>'3j0@k  
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过期帐||延滞帐overdue account||pastdue account ` H^
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杂项帐户sundry account t!>0^['g4  
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详细帐单||明细表detail account M,Lq4bz  
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呆帐bad account a"k,x-EL(  
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会计项目title of account vQDR;T"]  
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会计薄||帐薄account-book kkj_k:Eah  
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营业报告书||损益计算表account of budiness||business report Xxm7s S  
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借贷细帐||交验帐account rendered =knBwjeD  
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明细帐account stated iX>)6)uJ  
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与…银行开立一户头to open an account with F@ZB6~T~.  

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与…银行建立交易to keep account with \Fu(IuD  
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继续记帐to keep account RRGs:h@;  
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与…有交易to have an account with [Lf8*U"  
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作成会计帐||有往来帐项to make out an account with IXR%Ig gJA  
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清算||清理债务to make up an account >i2WYT  
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清洁帐目||与…停止交易to close ones account with 3+I"Dm,  
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结帐to close an account v&"sTcS|  
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清理未付款to ask an account||to demand an account FF30VlJ  
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结清差额to balance the account with WAGU|t#."  
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清算to settle an account||to liquidate an account||to square an account !f#[4Xw  
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审查帐目||监查帐目to audit an account %r:Uff@  
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检查帐目to examine an account C*Dco{ EQ>  
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转入A的帐户to charge the amount to As account bbFzmS1  
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以计帐方式付款to pay on account ]bAw>1,NVD  
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代理某人||为某人on ones account||on account of one mUwGr_)wj  
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为自己计算||独立帐目on ones own account lC=T{rR  
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由某人收益并负风险on ones account and risk||for ones account and risk {tF)%>\#  
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由某人负担for ones account||for account of one -!:h]
 
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按某人指示||列入某人帐户by order and for account of one hbTJXP~~?  
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列入5月份帐目for May account = -n7/  
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编入某中帐项下to pass to the account of||to place to the account of ')~[J$qz  
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寄出清算书to send in an account||to send in render an account ? - `8w _3  
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支票薄cheque book z#{%[X2  
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支票陈票人cheque drawer kaZ_ra;<  
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持票人cheque holder (t2vt[A6ph  
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不记名支票cheque to bearer||bearer cheque U&SgB[QHO  
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记名支票||认人支票cheque to order +{"w5o<CO  
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到期支票antedated cheque K.::P84m;  
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未到期支票postdated cheque t Ai?Bjo  
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保付支票certified cheque DjQgF=;  
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未获兑现支票，退票returned cheque }-15^2
  
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横线支票crossed cheque pl5Q2zq%  
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普通横线general crossing Q804_F F#  
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特别横线special crossing H"J>wIuGX  
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空白支票blank cheque e? n8 S  
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失效支票，过期支票stale cheque :}p<Hq 8Z  
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普通支票open cheque =y WHm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BewJ!,A!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >\5IB5'j  
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支票换现金||兑现to cash a cheque G>w+J'7  
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清理票款to clear a cheque 9,G94.da  
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保证兑现to certify a cheque Q_M:v  
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填写支票数额to fill up a cheque  _)=eE  
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支票上划线to cross a cheque zaMKwv}BR  
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开发支票to make out a cheque '5 k Sr(  
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签发支票，开立支票to draw a cheque||to issue a cheque pIP^/
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透支支票to overdraw a cheque /XZ\Yy=  
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背书支票to endorse a cheque *>8Y/3Y\B  
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请付票款||清付票款to pay a cheque||to honour a cheque !(>yB;u  
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支票退票to dishonour a cheque tX7TP(  
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拒付支票to refuse a cheque gi5Ffvs$  
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拒付支票to stop payment of a cheque (3fU2{sm  
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提示要求付款to present for payment C8bv%9  
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见票即付持票人payable to bearer c`x[C  
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支付指定人payable to order 1?N$I}?  

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已过期||无效out of date||stale yNkE>  
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请给出票人R/D||refer to drawer Eh*t;J=O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _z(ydL*  
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文字与数字不一致words and figures differ qtLXdSc  
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支票 ?B`Yq\L)  
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时间已过account closed =gb(<`{ >  
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更改处应加盖印章alterations require initials ,H+LE$=  
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时间已过effects not cleared ;\gsd'i  
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停止付款payment stopped V*U*_Y  
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支票毁损cheque mutilated vHz]-Q-|9  
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汇款||寄钱to remit||to send money [Nn ?:5"
 
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寄票供取款||支票支付to send a cheque for payment IO\>U(:vx  
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寄款人a remitter AGN5=K*D  
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收款人a remittee Q/,bEDc&  
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国外汇票foreign Bill Eo$7W5hJ  
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国内汇票inland Bill dT%$"sj5  
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跟单汇票documentary bill zw`T^N#  
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空头汇票accommodation bill :K ^T@F5n  
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原始汇票original bill 2FxrMCC  
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改写||换新票据renewed bill ymdZ#I-  
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即期汇票sight bill||bill on demand 8IYn9<L  
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…days after date||…days after date…日后付款 .5ap9li]  
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…months after date||…months after date…月后付款 #V[j Q Vl  
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见票后…日付款…days after sight||…days sight V _(L/6  
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见票后…月付款…months after sight||…months sight -}u=tiNG  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange BI\ )vr$  
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远期汇票usance bill||bill at usance i3bH^WwE&k  
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长期汇票long bill h^yLmRL  
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短期汇票short bill c/:d$o-  
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逾期汇票overdue bill 05 P#gs`<  
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宽限日期days of grace ,8=`Y9#  
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电汇telegraphic transfer （T.T） e"^ /xF
 
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邮汇postal order||postal note （Am.）||post office order||money order (T290a9y>  
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本票promissory note （P/N） Pu|PIdu!08  
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押汇负责书||押汇保证书letter of hypothecation QCm93YZs6E  
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副保||抵押品||付属担保物collateral security = aO1uC|6C  
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担保书trust receipt||letter of indemnity w^{qut.  
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承兑||认付acceptance UF_?T.Rl^  
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单张承兑general acceptance ";kwh8wB  
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有条件承兑qualified acceptance 1{fu  
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附条件认付conditional acceptance \!51I./Q/  
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部分认付partial acceptance   6E^h#Ozl 9