[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
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会计报表statement of account 10&8-p1/mc  
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往来帐目account current F59 TZI  
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现在往来帐||存款额current accout @7}W=HB  
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销货帐account sales 6BlXLQ,8q  
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共同计算帐项joint account hH.G#-JO  
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未决帐项outstanding account ]~-r}`]  
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贷方帐项credit account||creditor account xw%0>K[  
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借方帐项debit account||debtor account ~&O%N  
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应付帐||应付未付帐account payable u2I Cl  
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应收帐||应收未收帐account receivable 6~{C.No}  
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新交易||新帐new account e!`i3KYn"  
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未决帐||老帐old account +p^u^a  
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现金帐cash account 4 :=]<sc,  
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流水帐running account ,[Fb[#Qqb  
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暂记帐||未定帐suspense account [Q =Nn  
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过期帐||延滞帐overdue account||pastdue account BHw, 4#F1;  
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杂项帐户sundry account "ta x?  
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详细帐单||明细表detail account nm+s{  
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呆帐bad account b2]Kx&
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会计项目title of account Q^I\cAIB  
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会计薄||帐薄account-book !wp3!bLp  
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营业报告书||损益计算表account of budiness||business report X@f}Q`{Ymj  
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借贷细帐||交验帐account rendered tjnIN?YT  
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明细帐account stated #[a*rD%m  
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与…银行开立一户头to open an account with X7wKy(g  

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与…银行建立交易to keep account with |CzSU1ma  
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继续记帐to keep account Z<phcqEi8  
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与…有交易to have an account with T#)P`q  
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作成会计帐||有往来帐项to make out an account with {GO#.P"  
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清算||清理债务to make up an account \15nSB  
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清洁帐目||与…停止交易to close ones account with eIo7F m  
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结帐to close an account +U.I( 83F  
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清理未付款to ask an account||to demand an account h=%_Ao
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结清差额to balance the account with V/;B3t~f  
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清算to settle an account||to liquidate an account||to square an account 4,0{7MLgK  
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审查帐目||监查帐目to audit an account ?NP1y9Y]i  
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检查帐目to examine an account 0P(!j_
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转入A的帐户to charge the amount to As account $DUZ!zaH!  
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以计帐方式付款to pay on account 2,P^n4~A?w  
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代理某人||为某人on ones account||on account of one o\)F}j&b#=  
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为自己计算||独立帐目on ones own account M[112%[+4  
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由某人收益并负风险on ones account and risk||for ones account and risk }XM(:|8J,  
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由某人负担for ones account||for account of one .Twk {p  
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按某人指示||列入某人帐户by order and for account of one r!a3\ep  
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列入5月份帐目for May account ?r+-  
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编入某中帐项下to pass to the account of||to place to the account of n`&U~s8w  
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寄出清算书to send in an account||to send in render an account t=O8f5Pf{  
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支票薄cheque book fG(SNNl+D  
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支票陈票人cheque drawer `eCo~(Fy  
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持票人cheque holder b4ONh%  
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不记名支票cheque to bearer||bearer cheque ]cMqahaY  
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记名支票||认人支票cheque to order 5VAK:eB  
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到期支票antedated cheque $$5aUI:$~$  
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未到期支票postdated cheque ;J2zp*|  
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保付支票certified cheque &*G#H~\  
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未获兑现支票，退票returned cheque ( _)jkI \  
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横线支票crossed cheque g/+C@_&m  
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普通横线general crossing Md2>3-  
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特别横线special crossing 87P>IO  
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空白支票blank cheque 0#&5.Gr)  
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失效支票，过期支票stale cheque %i-c0|,T4  
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普通支票open cheque "a"]o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q=T&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NchXt6$i9  
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支票换现金||兑现to cash a cheque $UCAhG$  
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清理票款to clear a cheque \z7SkZt,GT  
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保证兑现to certify a cheque y2vUthRwo  
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填写支票数额to fill up a cheque 7{qy7,Gp  
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支票上划线to cross a cheque FMkzrs  
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开发支票to make out a cheque wz.6du6-  
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签发支票，开立支票to draw a cheque||to issue a cheque )V:]g\t  
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透支支票to overdraw a cheque  \qR %%S  
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背书支票to endorse a cheque !i%"7tQ3$  
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请付票款||清付票款to pay a cheque||to honour a cheque RxN,^!OV  
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支票退票to dishonour a cheque =)` p_W  
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拒付支票to refuse a cheque U}l14  
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拒付支票to stop payment of a cheque $Qy7G{XJ[^  
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提示要求付款to present for payment LJTQaItdqJ  
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见票即付持票人payable to bearer G>+1*\c  
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支付指定人payable to order HH>:g(bu  
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已过期||无效out of date||stale ;u(Du-Os!  
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请给出票人R/D||refer to drawer #s%-IN cR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pBC<u  
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文字与数字不一致words and figures differ !"TZ:"VZU  
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支票 }p9F#gr  
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时间已过account closed {hO`6mr&t  
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更改处应加盖印章alterations require initials )hj|{h7  
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时间已过effects not cleared L6i|:D32p  
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停止付款payment stopped cUDgM  
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支票毁损cheque mutilated qSO *$1i  
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汇款||寄钱to remit||to send money |&hU=J o  
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寄票供取款||支票支付to send a cheque for payment D(r:}pyU  
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寄款人a remitter KC&`x|  
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收款人a remittee GzdgL"M[  
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国外汇票foreign Bill Ob(leL>ow  
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国内汇票inland Bill lvufkVG|  
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跟单汇票documentary bill aii '}c  
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空头汇票accommodation bill 31 ]7z  
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原始汇票original bill fSV5  
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改写||换新票据renewed bill *tAqt2{48  
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即期汇票sight bill||bill on demand {U P_i2`.  
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…days after date||…days after date…日后付款 M,L@k  
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…months after date||…months after date…月后付款 o*)@oU  
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见票后…日付款…days after sight||…days sight `1_FQnm)  
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见票后…月付款…months after sight||…months sight ct.Bg)E  
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同组票据set of bills < [w++F~  
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单张汇票sola of exchange||sole of exchange KPg[- d  
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远期汇票usance bill||bill at usance k2wBy'M.'  
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长期汇票long bill ]t7ClT)n!  
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短期汇票short bill `lvh\[ 3^  
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逾期汇票overdue bill <xC:Ant  
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宽限日期days of grace 9c:5t'Qt5.  
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电汇telegraphic transfer （T.T） }[ 7Nb90v  
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邮汇postal order||postal note （Am.）||post office order||money order F: f2s:<  
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本票promissory note （P/N） D1"1MUSod  
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押汇负责书||押汇保证书letter of hypothecation u2f `|+1^y  
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副保||抵押品||付属担保物collateral security qT 5WaO)  
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担保书trust receipt||letter of indemnity 4u7c7K>\Y  
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承兑||认付acceptance ^[k6]
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单张承兑general acceptance 0V{>)w!Fo  
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有条件承兑qualified acceptance 37.)@  
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附条件认付conditional acceptance <FMuWHY  
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部分认付partial acceptance   %Z-Tb
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