[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。   0]h8)EW  
会计报表statement of account m! '1$G  
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往来帐目account current z
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现在往来帐||存款额current accout 4B3irHs\Q  
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销货帐account sales qUoMg%Z%l  
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共同计算帐项joint account Tk v  
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未决帐项outstanding account f,`}hFD  
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贷方帐项credit account||creditor account O)RzNfI^`N  
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借方帐项debit account||debtor account $*v20  
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应付帐||应付未付帐account payable C
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应收帐||应收未收帐account receivable N> }K+M>  
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新交易||新帐new account R vz.
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未决帐||老帐old account H;t8(-F@'  
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现金帐cash account 4gv XJK-  
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流水帐running account 6pn@`UK  
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暂记帐||未定帐suspense account ^n45N&91 6  
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过期帐||延滞帐overdue account||pastdue account rLw [y$
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杂项帐户sundry account g/X=#!  
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详细帐单||明细表detail account np\Q&  
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呆帐bad account CG>2,pP,  
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会计项目title of account OO wA{]gK  
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会计薄||帐薄account-book .9fluAG  
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营业报告书||损益计算表account of budiness||business report l`%} {3r9  
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借贷细帐||交验帐account rendered rH:X/i;D  
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明细帐account stated 0o=)&%G  
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与…银行开立一户头to open an account with q vVZ
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与…银行建立交易to keep account with q4ko }jn  
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继续记帐to keep account j6HbJ#]   
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与…有交易to have an account with 2,Dc]oj  
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作成会计帐||有往来帐项to make out an account with _r|ytQ)  
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清算||清理债务to make up an account ZWW8Hr  
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清洁帐目||与…停止交易to close ones account with CgKSK0/a  
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结帐to close an account wXGFq3`  
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清理未付款to ask an account||to demand an account }t-|^mY>  
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结清差额to balance the account with Qu\l$/  
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清算to settle an account||to liquidate an account||to square an account G&3<rT3Ib  
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审查帐目||监查帐目to audit an account O~0 1)%  
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检查帐目to examine an account l>?vjy65  
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转入A的帐户to charge the amount to As account G.e\#_RR?  
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以计帐方式付款to pay on account ;<<IXXKU
 
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代理某人||为某人on ones account||on account of one i~L7h=__  
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为自己计算||独立帐目on ones own account C$gLi8|m  
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由某人收益并负风险on ones account and risk||for ones account and risk S]g)^f'a65  
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由某人负担for ones account||for account of one ,jcp"-5#j  
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按某人指示||列入某人帐户by order and for account of one =o
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列入5月份帐目for May account qJj5J;k  
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编入某中帐项下to pass to the account of||to place to the account of z\ pT+9&  
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寄出清算书to send in an account||to send in render an account rID]!7~  
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支票薄cheque book 32D/%dHC  
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支票陈票人cheque drawer pE,BE%
 
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持票人cheque holder d*HAKXd&:j  
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不记名支票cheque to bearer||bearer cheque 8<!9mgh  
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记名支票||认人支票cheque to order lUd
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到期支票antedated cheque H1M>60*  
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未到期支票postdated cheque dD%m=x  
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保付支票certified cheque dX=^>9hN/  
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未获兑现支票，退票returned cheque CjGI}t  
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横线支票crossed cheque +6*I9R  
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普通横线general crossing }f}&|Vap  
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特别横线special crossing Fz% n!d  
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空白支票blank cheque xT/&'$@{)  
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失效支票，过期支票stale cheque $B2@mC([S  

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普通支票open cheque 'e@}N)IX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LFC k
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w'! gLta  
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支票换现金||兑现to cash a cheque a/ZfPl0Ns[  
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清理票款to clear a cheque jcj)9;n=!  
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保证兑现to certify a cheque \0$?r4A  
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填写支票数额to fill up a cheque >nxtQ  
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支票上划线to cross a cheque M@8(h=  
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开发支票to make out a cheque &Wba2fD  
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签发支票，开立支票to draw a cheque||to issue a cheque w3*JVIQC  
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透支支票to overdraw a cheque V;m3=k0U  
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背书支票to endorse a cheque tFGLqR%/  
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请付票款||清付票款to pay a cheque||to honour a cheque G/y< bPQ  
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支票退票to dishonour a cheque 8S0)_L#S  
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拒付支票to refuse a cheque RGi A>Z:W  
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拒付支票to stop payment of a cheque Y4i-Pp?  
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提示要求付款to present for payment TPkm~>zD.  
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见票即付持票人payable to bearer +%FGti$[  
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支付指定人payable to order W nVX)o  
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已过期||无效out of date||stale p<$z!|7m  
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请给出票人R/D||refer to drawer N ^)L@6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0|d%@
  
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文字与数字不一致words and figures differ E9
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支票 *
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时间已过account closed wJ+"JQY.J+  
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更改处应加盖印章alterations require initials ]` 3;8,  
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时间已过effects not cleared z
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停止付款payment stopped 
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支票毁损cheque mutilated 7j{SCE;  
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汇款||寄钱to remit||to send money ~^Gk7
 
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寄票供取款||支票支付to send a cheque for payment O']-<E`1k  
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寄款人a remitter FjVC&+
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收款人a remittee 8D)2/$NsY}  
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国外汇票foreign Bill ]uj6-0q){W  
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国内汇票inland Bill U !TFFkX[  
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跟单汇票documentary bill UVA|(:  
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空头汇票accommodation bill P$4G2>D8dg  
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原始汇票original bill  Gr}Lp  
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改写||换新票据renewed bill SZea[~&  
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即期汇票sight bill||bill on demand '/J}T -,Z  
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…days after date||…days after date…日后付款 ;3-5U&Axt  
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…months after date||…months after date…月后付款 SoI"a^fY  
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见票后…日付款…days after sight||…days sight 2xN1=ug  
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见票后…月付款…months after sight||…months sight ]'3e#Cqeh  
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同组票据set of bills ^w/_hY!4/  
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单张汇票sola of exchange||sole of exchange Z_.Eale^  
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远期汇票usance bill||bill at usance X>(?  
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长期汇票long bill {+_pyL  
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短期汇票short bill E5(\/;[*`  
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逾期汇票overdue bill CZcnX8P'8  
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宽限日期days of grace L s6P< "V  
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电汇telegraphic transfer （T.T） # Y/.%ch.  
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邮汇postal order||postal note （Am.）||post office order||money order !_P;4E  
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本票promissory note （P/N） }JyWy_Y  
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押汇负责书||押汇保证书letter of hypothecation k$1ya7-@  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity eq+
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承兑||认付acceptance oxT..=-  
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单张承兑general acceptance cz<8Kb/XV  
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有条件承兑qualified acceptance 2(~Y ^_  
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附条件认付conditional acceptance <j"}EEb^  
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部分认付partial acceptance   t}r`~AEa!