[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。   `U(FdT  
会计报表statement of account 8q_nOG
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往来帐目account current {a(TT)d  
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现在往来帐||存款额current accout %5'6^bT  
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销货帐account sales 3qP!
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共同计算帐项joint account _qr?v=,-A  
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未决帐项outstanding account t~3!| @3i  
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贷方帐项credit account||creditor account "d%o%  
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借方帐项debit account||debtor account S/V%<<[>p]  
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应付帐||应付未付帐account payable ';Y0qitGB  
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应收帐||应收未收帐account receivable EN^5Hppb  
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新交易||新帐new account G0)}?5L1J  
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未决帐||老帐old account B 1jeIk,  
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现金帐cash account #Pt_<?JtV  
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流水帐running account IK1'" S|  
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暂记帐||未定帐suspense account $+w:W85B  
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过期帐||延滞帐overdue account||pastdue account "zj[v1K9-A  
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杂项帐户sundry account (1 (~r"4I  
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详细帐单||明细表detail account dIW@L  
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呆帐bad account fqjBor}  
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会计项目title of account  <2N{oK.  
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会计薄||帐薄account-book rGQ 2 ve  
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营业报告书||损益计算表account of budiness||business report E;}&2 a  
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借贷细帐||交验帐account rendered @^T~W^+  
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明细帐account stated ![;={d0  
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与…银行开立一户头to open an account with  Q
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与…银行建立交易to keep account with WG A1XQ{  
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继续记帐to keep account =* G3Khz!  
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与…有交易to have an account with  
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作成会计帐||有往来帐项to make out an account with 2HtsSS#0Q  
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清算||清理债务to make up an account VE-l6@`  
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清洁帐目||与…停止交易to close ones account with kJJT`Ba&/  
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结帐to close an account itg_+%^R  
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清理未付款to ask an account||to demand an account CIx(SeEF  
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结清差额to balance the account with lI<jYd 0fZ  
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清算to settle an account||to liquidate an account||to square an account J#I RbO)  
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审查帐目||监查帐目to audit an account !;eE7xn&  
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检查帐目to examine an account (`1io  
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转入A的帐户to charge the amount to As account 7?*+,Fo#  
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以计帐方式付款to pay on account :W.H#@'(  
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代理某人||为某人on ones account||on account of one ,8e'<y  
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为自己计算||独立帐目on ones own account w?ugZYwX*  
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由某人收益并负风险on ones account and risk||for ones account and risk Bgxk>Y  
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由某人负担for ones account||for account of one 1#vu)a1+b  
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按某人指示||列入某人帐户by order and for account of one \lbH   
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列入5月份帐目for May account c8&3IzZ  
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编入某中帐项下to pass to the account of||to place to the account of f)Qln[/  
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寄出清算书to send in an account||to send in render an account 2+&;jgBP  
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支票薄cheque book C?H~L  
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支票陈票人cheque drawer JG;}UuHYM  
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持票人cheque holder 5Ew( 0K[  
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不记名支票cheque to bearer||bearer cheque XJo.^<m  
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记名支票||认人支票cheque to order - +a,Ej  
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到期支票antedated cheque .s\lfBo9  
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未到期支票postdated cheque {J"]tx9 ]  
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保付支票certified cheque MsIR ~  
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未获兑现支票，退票returned cheque S:{xx`6K  
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横线支票crossed cheque E,d<F{=8,o  
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普通横线general crossing U`[viH>K  
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特别横线special crossing [Q:mq=<Z%  
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空白支票blank cheque O)W+rmToI  
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失效支票，过期支票stale cheque  kMW9UUw  
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普通支票open cheque 8Vz!zYl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y_>DszRN`u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &~;M16XM,e  
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支票换现金||兑现to cash a cheque ^>%.l'1/(  
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清理票款to clear a cheque 9:g A0Z  
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保证兑现to certify a cheque iOIq2&sV  
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填写支票数额to fill up a cheque 4S*ifl  
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支票上划线to cross a cheque $aEv*{$y  
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开发支票to make out a cheque VOC$Kqg;  
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签发支票，开立支票to draw a cheque||to issue a cheque O13]H"O_  
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透支支票to overdraw a cheque LmyaC 2  
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背书支票to endorse a cheque $bp$[fX(e  
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请付票款||清付票款to pay a cheque||to honour a cheque oCE'@}s.i  
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支票退票to dishonour a cheque 9i 9 ,X^=  
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拒付支票to refuse a cheque h{_\okC>  
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拒付支票to stop payment of a cheque eD(5+b

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提示要求付款to present for payment f U=P$s  
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见票即付持票人payable to bearer 2<OU)rVE4  
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支付指定人payable to order K%L6UQ;  
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已过期||无效out of date||stale Q5dqn"?  
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请给出票人R/D||refer to drawer kl~/tbf
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |uz<)  
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文字与数字不一致words and figures differ ><IWF#kUA  
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支票 mE{QTZS  
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时间已过account closed KC; o
 
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更改处应加盖印章alterations require initials Go: (R {P  
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时间已过effects not cleared >oyf i:  
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停止付款payment stopped :,v(lq  
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支票毁损cheque mutilated `$JZJ!,A  
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汇款||寄钱to remit||to send money 0 &|M/  
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寄票供取款||支票支付to send a cheque for payment ^Lfwoy7R  
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寄款人a remitter la)+"uW  
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收款人a remittee [bo"!Qk%  
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国外汇票foreign Bill kzUj)  
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国内汇票inland Bill p}!)4EI=  
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跟单汇票documentary bill 6?US<<MQ  
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空头汇票accommodation bill [-Y~g%M  
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原始汇票original bill T$r/XAs  
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改写||换新票据renewed bill W6EEC<$JL  
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即期汇票sight bill||bill on demand sP@XV/`3L6  
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…days after date||…days after date…日后付款 3ZSU^v  
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…months after date||…months after date…月后付款 t,XbF  
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见票后…日付款…days after sight||…days sight ]+qd|}^  
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见票后…月付款…months after sight||…months sight \KpJIHkBRy  
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同组票据set of bills 8?EKF+.u|  
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单张汇票sola of exchange||sole of exchange 6,~ %  
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远期汇票usance bill||bill at usance Zmk
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长期汇票long bill 1)N#  
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短期汇票short bill 3v#F0s|  
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逾期汇票overdue bill 9Z 6  
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宽限日期days of grace *a(GG  
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电汇telegraphic transfer （T.T） 6k37RpgH  
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邮汇postal order||postal note （Am.）||post office order||money order cft@sY  
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本票promissory note （P/N） hx~rq`{  
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押汇负责书||押汇保证书letter of hypothecation j3 @Q  
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副保||抵押品||付属担保物collateral security PP6gU=9[)  
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担保书trust receipt||letter of indemnity 0SZ:C(]  
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承兑||认付acceptance *>lXCx  
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单张承兑general acceptance S)^eHuXPI  
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有条件承兑qualified acceptance Ee$F]NA  
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附条件认付conditional acceptance J>0RN/38o  
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部分认付partial acceptance   o~'UWU'#