[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。   ;$wVu|&  
会计报表statement of account ^k">A:E2  
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往来帐目account current /7F:T[  
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现在往来帐||存款额current accout xfe+n$~ c  
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销货帐account sales Kis
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共同计算帐项joint account Q /0Tj]D  
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未决帐项outstanding account qu{&xjTH8  
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贷方帐项credit account||creditor account k,+0u/I  
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借方帐项debit account||debtor account fuf"Ae  
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应付帐||应付未付帐account payable _F|Ek;y%  
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应收帐||应收未收帐account receivable =W!/Z%^*8  
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新交易||新帐new account u <v7;dF|s  
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未决帐||老帐old account _g"<UV*H  
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现金帐cash account oV78Hq6  
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流水帐running account uiR8,H9*M  
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暂记帐||未定帐suspense account z1X`o  
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过期帐||延滞帐overdue account||pastdue account Vp@?^ imL  
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杂项帐户sundry account Jij*x>K>y  
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详细帐单||明细表detail account OYn}5RN  
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呆帐bad account Vs!Nmv`  
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会计项目title of account Qq|57X)P*  
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会计薄||帐薄account-book A6(/;+n  
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营业报告书||损益计算表account of budiness||business report C e$w8z  
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借贷细帐||交验帐account rendered g]0_5?i  
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明细帐account stated #AQV(;r7@  
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与…银行开立一户头to open an account with ZPYS$Ydy  
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与…银行建立交易to keep account with i=2N;sAl  
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继续记帐to keep account d/~9&wLSb  
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与…有交易to have an account with NK H@+,+V  
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作成会计帐||有往来帐项to make out an account with GnJt0{  
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清算||清理债务to make up an account a9Zq
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清洁帐目||与…停止交易to close ones account with DZ tsy!xA  
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结帐to close an account 7;@]t^d=$  
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清理未付款to ask an account||to demand an account O*P.]d  
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结清差额to balance the account with `C'H.g\>2Q  
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清算to settle an account||to liquidate an account||to square an account M x"\5i  

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审查帐目||监查帐目to audit an account 7D_=  
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检查帐目to examine an account t\O16O7S  
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转入A的帐户to charge the amount to As account :NTO03F7v  
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以计帐方式付款to pay on account EU Fa5C:  
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代理某人||为某人on ones account||on account of one 2y1Sne=<Kb  
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为自己计算||独立帐目on ones own account K3l95he  
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由某人收益并负风险on ones account and risk||for ones account and risk WUTowr  
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由某人负担for ones account||for account of one -$Ih@2"6  
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按某人指示||列入某人帐户by order and for account of one `">=  
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列入5月份帐目for May account M D#jj3y  

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编入某中帐项下to pass to the account of||to place to the account of EKN~H$.  
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寄出清算书to send in an account||to send in render an account N6TH}~62}  
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支票薄cheque book $<OD31T  
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支票陈票人cheque drawer ]I6 J7A[  
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持票人cheque holder c+GG\:gM  
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不记名支票cheque to bearer||bearer cheque (w zQ2Dk  
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记名支票||认人支票cheque to order CNx8] _2  
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到期支票antedated cheque .eC1qWZJpd  
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未到期支票postdated cheque . 'yCw#f  
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保付支票certified cheque 
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未获兑现支票，退票returned cheque {fp[BF  
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横线支票crossed cheque _Bj":rzY  
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普通横线general crossing SZCze"`[  
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特别横线special crossing =H]@n|$(  
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空白支票blank cheque ,9 a  
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失效支票，过期支票stale cheque q-d:TMkc  
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普通支票open cheque UJ6v(:z<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R0-j5&^jju  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;i+#fQO7Q  
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支票换现金||兑现to cash a cheque d m%8K6|  
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清理票款to clear a cheque %H"47ZFxAs  
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保证兑现to certify a cheque K@hw.Xq"  
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填写支票数额to fill up a cheque m` r(p"  
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支票上划线to cross a cheque 0:d_Yv,D  
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开发支票to make out a cheque !g2+w$YVa  
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签发支票，开立支票to draw a cheque||to issue a cheque f& '  
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透支支票to overdraw a cheque q'82q Y  
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背书支票to endorse a cheque Ph>%7M%  
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请付票款||清付票款to pay a cheque||to honour a cheque }`~+]9<  
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支票退票to dishonour a cheque D}X\Ca"h  
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拒付支票to refuse a cheque Y0-n\|  
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拒付支票to stop payment of a cheque e**qF=HCw  
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提示要求付款to present for payment ^.NU|NQi'  
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见票即付持票人payable to bearer E=!\z%4  
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支付指定人payable to order f=K]XTw~  
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已过期||无效out of date||stale @t_=Yl2
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请给出票人R/D||refer to drawer ?+}_1x`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YGCL2Y  
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文字与数字不一致words and figures differ q6V>zi  
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支票 ={@6{-tl  
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时间已过account closed hy"\RW  
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更改处应加盖印章alterations require initials =R$u[~Xl2X  
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时间已过effects not cleared j/c&xv7=  
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停止付款payment stopped 4*cEag   
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支票毁损cheque mutilated Zaf:fsj>  
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汇款||寄钱to remit||to send money fW1CFRHH  
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寄票供取款||支票支付to send a cheque for payment k:#!zK}  
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寄款人a remitter h-K_Lr]  
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收款人a remittee Ru!iR#s)!  
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国外汇票foreign Bill :W.(S6O(  
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国内汇票inland Bill #64-~NVL_  
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跟单汇票documentary bill .B]MpmpK  
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空头汇票accommodation bill "fCu=@i  
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原始汇票original bill T@:Wp4>69  
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改写||换新票据renewed bill J6s`'gFns  
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即期汇票sight bill||bill on demand B:;pvW]  
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…days after date||…days after date…日后付款 szZr4y<8|1  
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…months after date||…months after date…月后付款 2\A$6N;_  
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见票后…日付款…days after sight||…days sight  N_kMK  
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见票后…月付款…months after sight||…months sight Zw 26  

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同组票据set of bills 1y4|{7bb  
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单张汇票sola of exchange||sole of exchange MnsJEvn/  
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远期汇票usance bill||bill at usance . oF &Ff/[  
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长期汇票long bill &n}]w+w  
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短期汇票short bill rT=rrvV3g  
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逾期汇票overdue bill gDQ^)1k  
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宽限日期days of grace WA<v9#m  
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电汇telegraphic transfer （T.T） fF!Yp iI"  
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邮汇postal order||postal note （Am.）||post office order||money order u4*BX&  
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本票promissory note （P/N） \,'m</o~,  
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押汇负责书||押汇保证书letter of hypothecation M:=J^0  
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副保||抵押品||付属担保物collateral security (fhb0i-  
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担保书trust receipt||letter of indemnity K,tQ!kk  
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承兑||认付acceptance xW+6qtG`  
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单张承兑general acceptance l& [O  
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有条件承兑qualified acceptance SA:Zc^a V  
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附条件认付conditional acceptance 2y 75  
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部分认付partial acceptance   cF*TotU_m