[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。   V`~$| K[  
会计报表statement of account M]!\X6<_  
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往来帐目account current ,HS\ (Z  
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现在往来帐||存款额current accout C.@R#a'  
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销货帐account sales i:OD)l  
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共同计算帐项joint account AM##:4   
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未决帐项outstanding account 1Y@6oT  
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贷方帐项credit account||creditor account h0Acpd2  
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借方帐项debit account||debtor account ?nrd$,
 
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应付帐||应付未付帐account payable Zi$a6  
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应收帐||应收未收帐account receivable tNbCO+rZ  
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新交易||新帐new account C
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未决帐||老帐old account 6aCAz2/  
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现金帐cash account o?$D09j;;  
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流水帐running account W3{k{~  
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暂记帐||未定帐suspense account @`$8rck`  
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过期帐||延滞帐overdue account||pastdue account hX$k8 o0  
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杂项帐户sundry account (J\"\#/d  
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详细帐单||明细表detail account YX18!OhQ  
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呆帐bad account 6~&4>2b0f  
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会计项目title of account f`RcfYt  
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会计薄||帐薄account-book "npj%O<bd  
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营业报告书||损益计算表account of budiness||business report mj%Iow.  
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借贷细帐||交验帐account rendered W _yVVr  
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明细帐account stated $0AN5 |`g\  
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与…银行开立一户头to open an account with Fj7cI +  
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与…银行建立交易to keep account with zo7Hm]W`  
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继续记帐to keep account 8qrE<RHU@  
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与…有交易to have an account with Z'/:  
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作成会计帐||有往来帐项to make out an account with aHXd1\6m  
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清算||清理债务to make up an account ,&Gn7[<  
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清洁帐目||与…停止交易to close ones account with jRmv~]  
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结帐to close an account MQG(n+c  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with "@xI  
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清算to settle an account||to liquidate an account||to square an account [o<Rgq4  
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审查帐目||监查帐目to audit an account az*c0Z<pl  
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检查帐目to examine an account e4fh<0gX  
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转入A的帐户to charge the amount to As account UMILAoR  
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以计帐方式付款to pay on account M+j V`J!  
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代理某人||为某人on ones account||on account of one ~2PD%+e7]  
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为自己计算||独立帐目on ones own account 97l
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由某人收益并负风险on ones account and risk||for ones account and risk $9
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由某人负担for ones account||for account of one Tsg;i;  
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按某人指示||列入某人帐户by order and for account of one )-VpDW!%_  
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列入5月份帐目for May account i]x_W@h  
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编入某中帐项下to pass to the account of||to place to the account of >n$V1U&/  
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寄出清算书to send in an account||to send in render an account {6Y|Z>  
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支票薄cheque book B
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支票陈票人cheque drawer 3qf?n5"8  
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持票人cheque holder @*e5(@R  
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不记名支票cheque to bearer||bearer cheque VOJA}$  
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记名支票||认人支票cheque to order G+7#!y Y  
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到期支票antedated cheque d!{]C
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未到期支票postdated cheque 8+i=u" <  
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保付支票certified cheque )
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未获兑现支票，退票returned cheque 1-V"uLy@gC  
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横线支票crossed cheque `L LS|S]  
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普通横线general crossing t!-\ :8n  
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特别横线special crossing fUMjLA|*I<  
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空白支票blank cheque nW)?cQ I  
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失效支票，过期支票stale cheque Q6T"8K/  
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普通支票open cheque Lk)I;;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5dGfO:Dy_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yAAV,?:o[  
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支票换现金||兑现to cash a cheque IQ$!y,VJ  
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清理票款to clear a cheque g$ HL::  
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保证兑现to certify a cheque XHxJzYMc  
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填写支票数额to fill up a cheque d5NE:%K  
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支票上划线to cross a cheque X1d{7H8A2  
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开发支票to make out a cheque e]nP
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签发支票，开立支票to draw a cheque||to issue a cheque [ :)
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透支支票to overdraw a cheque sBYDo{01  
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背书支票to endorse a cheque '%4fQ%ID}  
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请付票款||清付票款to pay a cheque||to honour a cheque Lc?"4  
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支票退票to dishonour a cheque tvf5b8(Y-  
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拒付支票to refuse a cheque  5k@T{  
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拒付支票to stop payment of a cheque P5h
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提示要求付款to present for payment \pkK >R  
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见票即付持票人payable to bearer N<@K(?'  
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支付指定人payable to order p>kny?AJ  
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已过期||无效out of date||stale eaNfCXHDN  
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请给出票人R/D||refer to drawer jl} !UG  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @`+\v
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文字与数字不一致words and figures differ /eU\B^k  
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支票 S&-F(#CF^  
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时间已过account closed O"|d~VQ  
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更改处应加盖印章alterations require initials 8+7*> FD)1  
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时间已过effects not cleared )Ghw!m  
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停止付款payment stopped vol (%wB  
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支票毁损cheque mutilated \p}GW  
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汇款||寄钱to remit||to send money  / qwY/ ^  
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寄票供取款||支票支付to send a cheque for payment -R1;(n)  
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寄款人a remitter pRxVsOb  
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收款人a remittee 4JXvP1`  
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国外汇票foreign Bill #H |p)2k  
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国内汇票inland Bill ndT_;==  
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跟单汇票documentary bill  Y%y  
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空头汇票accommodation bill }M"])B I  
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原始汇票original bill Hi$N"16A5z  
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改写||换新票据renewed bill huyfo1(  
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即期汇票sight bill||bill on demand SS8$ .ot  
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…days after date||…days after date…日后付款 3QVUWhJ  
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…months after date||…months after date…月后付款 3m-g-  
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见票后…日付款…days after sight||…days sight 5.oY$tb(  
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见票后…月付款…months after sight||…months sight )Spa F)N8  
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同组票据set of bills QuI!`/N)z  
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单张汇票sola of exchange||sole of exchange 7i02M~*uS  
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远期汇票usance bill||bill at usance vo)W ziHh  
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长期汇票long bill Z0'LD <  
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短期汇票short bill $83Qd  
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逾期汇票overdue bill 0Ny +NE:6M  
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宽限日期days of grace $rbr&TJ  
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电汇telegraphic transfer （T.T） Al *
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邮汇postal order||postal note （Am.）||post office order||money order @(N} {om  
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本票promissory note （P/N） I.~=\%Z{  
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押汇负责书||押汇保证书letter of hypothecation pj3H4yCM:  
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副保||抵押品||付属担保物collateral security :8N by$#V  
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担保书trust receipt||letter of indemnity h: FN&E c}  
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承兑||认付acceptance 0Am\02R.C,  
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单张承兑general acceptance MA%g-}  
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有条件承兑qualified acceptance :qShP3^  
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附条件认付conditional acceptance p-!/p#  
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部分认付partial acceptance   }h3[QUVf%