[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。   *oJ>4S  
会计报表statement of account ['YRY B  
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往来帐目account current Z5^UF2`Q  
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现在往来帐||存款额current accout S gsR;)2  
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销货帐account sales Oes+na
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共同计算帐项joint account 5GpK
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未决帐项outstanding account cmLu T/oV  
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贷方帐项credit account||creditor account )8>f  
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借方帐项debit account||debtor account qq{N; C  
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应付帐||应付未付帐account payable +FK<j;}C7  
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应收帐||应收未收帐account receivable 5Rp2O4Z  
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新交易||新帐new account vwD(J.;  
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未决帐||老帐old account u^[v{hv'H  
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现金帐cash account MUl+Oy>  
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流水帐running account g>oLc6T  
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暂记帐||未定帐suspense account /LzNr0>2  
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过期帐||延滞帐overdue account||pastdue account a{,t@G  
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杂项帐户sundry account ,:,|A/U  
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详细帐单||明细表detail account jT0fF  
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呆帐bad account 56dl;Z)  
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会计项目title of account KS_d5NvYl  
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会计薄||帐薄account-book hSH-Ck@Qy  
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营业报告书||损益计算表account of budiness||business report z_TK (;j  
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借贷细帐||交验帐account rendered tWuQKN`_  
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明细帐account stated 3t'K@W?AJh  
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与…银行开立一户头to open an account with |Q dS;  
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与…银行建立交易to keep account with KAZz)7  
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继续记帐to keep account _
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与…有交易to have an account with M=%p$ \x
  
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作成会计帐||有往来帐项to make out an account with 5:wf"3%%  
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清算||清理债务to make up an account If tPN6(Z  
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清洁帐目||与…停止交易to close ones account with Z:}^fZP  
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结帐to close an account lc^%:#@  
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清理未付款to ask an account||to demand an account o?>)CAo  
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结清差额to balance the account with @0G}Q  
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清算to settle an account||to liquidate an account||to square an account j2z$kw%  
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审查帐目||监查帐目to audit an account mEA w^  
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检查帐目to examine an account x?k6ek  
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转入A的帐户to charge the amount to As account =J:~AD#  
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以计帐方式付款to pay on account ~=71){4A  
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代理某人||为某人on ones account||on account of one - na]P3 s  
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为自己计算||独立帐目on ones own account =Vi+wH{xM  
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由某人收益并负风险on ones account and risk||for ones account and risk ;HW@ZI  
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由某人负担for ones account||for account of one +UB.
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按某人指示||列入某人帐户by order and for account of one ?O28Q DUI  
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列入5月份帐目for May account #zfBNkk&@  
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编入某中帐项下to pass to the account of||to place to the account of w'}b 8m(L  
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寄出清算书to send in an account||to send in render an account |A"zxNeS"  
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支票薄cheque book v&|o5om  
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支票陈票人cheque drawer <5=^s%H  
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持票人cheque holder @2V#bK  
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不记名支票cheque to bearer||bearer cheque 7V?TLGgd$  
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记名支票||认人支票cheque to order rQCj^=cf;~  
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到期支票antedated cheque y$'(/iyz  
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未到期支票postdated cheque ]U82A**n  
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保付支票certified cheque )k$ +T%  
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未获兑现支票，退票returned cheque 0F/o  
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横线支票crossed cheque $9bLD >.  
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普通横线general crossing ^zn&"@  
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特别横线special crossing x
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空白支票blank cheque Qh3BI?GZ'3  
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失效支票，过期支票stale cheque cao=O \Y7  
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普通支票open cheque >\[/e{Q"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m55|&Ux|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Zo`_vx/{j  
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支票换现金||兑现to cash a cheque "rA-u)Te  
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清理票款to clear a cheque r:3h2J[_  
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保证兑现to certify a cheque F ~SA3M:  
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填写支票数额to fill up a cheque $:|?z_@  
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支票上划线to cross a cheque ]$~\GE^  
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开发支票to make out a cheque 'pj*6t1~  
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签发支票，开立支票to draw a cheque||to issue a cheque S ^]mF>xX8  
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透支支票to overdraw a cheque @.)WS\Cv#E  
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背书支票to endorse a cheque y!8m7a  
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请付票款||清付票款to pay a cheque||to honour a cheque i&KBMx   
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支票退票to dishonour a cheque MzMVs3w|  
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拒付支票to refuse a cheque qnFg7X >C,  
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拒付支票to stop payment of a cheque O"}O~lZ[6T  
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提示要求付款to present for payment pq[mM!;#v  
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见票即付持票人payable to bearer )RYnRC#O  
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支付指定人payable to order VU/W~gb4"A  
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已过期||无效out of date||stale )zXyV]xe  
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请给出票人R/D||refer to drawer cY2-T#rL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eUkoVr   
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文字与数字不一致words and figures differ ]VWfdG  
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支票 yb{Q,Dz  
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时间已过account closed + |qfgi  
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更改处应加盖印章alterations require initials P!y`$Ky&  
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时间已过effects not cleared D4q>R;  
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停止付款payment stopped X
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支票毁损cheque mutilated ufCqvv>'  
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汇款||寄钱to remit||to send money NaA+/:  
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寄票供取款||支票支付to send a cheque for payment voV:H[RD9  
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寄款人a remitter 8PBU~mr  
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收款人a remittee S= -M3fP~  
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国外汇票foreign Bill !7*(!as  
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国内汇票inland Bill %X4-a%512  
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跟单汇票documentary bill o\ngR\>  
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空头汇票accommodation bill AJyq>0p  
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原始汇票original bill k6Ihc?HL  
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改写||换新票据renewed bill QjA&I ZEC  
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即期汇票sight bill||bill on demand 47IY|Jdz  
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…days after date||…days after date…日后付款 AnNPTi  
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…months after date||…months after date…月后付款 ;XG]Q<S\  
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见票后…日付款…days after sight||…days sight 0 y<k][  
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见票后…月付款…months after sight||…months sight 2H[ ; v+  
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同组票据set of bills -kl;!:'.3  
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单张汇票sola of exchange||sole of exchange OX+hZ<y  
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远期汇票usance bill||bill at usance ivfXat-  
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长期汇票long bill KmQ^?Ad-C  
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短期汇票short bill "cMNdR1^,y  
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逾期汇票overdue bill aG! *WHt  
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宽限日期days of grace rB%y6P B  
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电汇telegraphic transfer （T.T） L kBZlh_  
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邮汇postal order||postal note （Am.）||post office order||money order ZenPw1-  
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本票promissory note （P/N） 5&!'^!  
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押汇负责书||押汇保证书letter of hypothecation B +Aj*\Y.  
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副保||抵押品||付属担保物collateral security +=eR%|!@  
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担保书trust receipt||letter of indemnity Z\? E3j  
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承兑||认付acceptance SfB8!V|;  
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单张承兑general acceptance 3f
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有条件承兑qualified acceptance ,gx) w^WTm  
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附条件认付conditional acceptance UiQEJXwnz  
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部分认付partial acceptance   9$1)k;ChP/