[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。   :lK8i{o  
会计报表statement of account {CFy %  
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往来帐目account current ~n(L
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现在往来帐||存款额current accout @xk;]H80  
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销货帐account sales <UTO\
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共同计算帐项joint account \!%~(FM  
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未决帐项outstanding account ^g.HJQ'vF  
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贷方帐项credit account||creditor account @4Q/J$  
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借方帐项debit account||debtor account ;1>V7+/  
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应付帐||应付未付帐account payable BL-7r=Z  
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应收帐||应收未收帐account receivable G+\&8fi0  
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新交易||新帐new account GC(QV}9z"  
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未决帐||老帐old account <S12=<c?'  
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现金帐cash account WtXf~ :R  
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流水帐running account [}}q/7Lp  
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暂记帐||未定帐suspense account `9A`
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过期帐||延滞帐overdue account||pastdue account ^,J>=>,1\  
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杂项帐户sundry account 9Fg:   
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详细帐单||明细表detail account =>O{hT^F  
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呆帐bad account g``S SU  
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会计项目title of account }}Gki
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会计薄||帐薄account-book BG6Lky/omz  
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营业报告书||损益计算表account of budiness||business report ; NO#/  
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借贷细帐||交验帐account rendered v7D0E[)~  
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明细帐account stated v2YU2-X[  
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与…银行开立一户头to open an account with !"ydl2  
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与…银行建立交易to keep account with 8rNf4]5@X(  
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继续记帐to keep account {RD9 j1  
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与…有交易to have an account with WISK-
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作成会计帐||有往来帐项to make out an account with gU?M/i2  
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清算||清理债务to make up an account p#>,{  
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清洁帐目||与…停止交易to close ones account with wid
  
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结帐to close an account G}nj 71=H  
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清理未付款to ask an account||to demand an account w=~X6[+3  
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结清差额to balance the account with i1Y<[s  
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清算to settle an account||to liquidate an account||to square an account `
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审查帐目||监查帐目to audit an account j% '~l#nw  
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检查帐目to examine an account P+rDln{  
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转入A的帐户to charge the amount to As account gi8f)MNP?~  
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以计帐方式付款to pay on account Q6CVMYT  
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代理某人||为某人on ones account||on account of one g,f AVM  
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为自己计算||独立帐目on ones own account a@C}0IP)  
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由某人收益并负风险on ones account and risk||for ones account and risk pzT`.#N:M  
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由某人负担for ones account||for account of one ,]tMZ?n8  
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按某人指示||列入某人帐户by order and for account of one ]#W9l\  
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列入5月份帐目for May account ,2mq}u>WU  
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编入某中帐项下to pass to the account of||to place to the account of 8k^1:gt^  
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寄出清算书to send in an account||to send in render an account }wC=p>zA  
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支票薄cheque book )g ?'Nz  
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支票陈票人cheque drawer O{EbL5p  
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持票人cheque holder Ba76~-gK$  
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不记名支票cheque to bearer||bearer cheque D 75;Y;E  
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记名支票||认人支票cheque to order ESuP ZB  
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到期支票antedated cheque xiF}{25a
 
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未到期支票postdated cheque &H2j3
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保付支票certified cheque `*cJc6  
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未获兑现支票，退票returned cheque kE1k@h#/  
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横线支票crossed cheque Kj:'Ei7  
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普通横线general crossing /Ur]U w  
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特别横线special crossing %/R[cj8  
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空白支票blank cheque x/%/MFK)>8  
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失效支票，过期支票stale cheque * K0aR!  
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普通支票open cheque EH]qYF.  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;Ehv1{;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A9LVS&52  
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支票换现金||兑现to cash a cheque qrcir- +  
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清理票款to clear a cheque !~Kg_*IT  
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保证兑现to certify a cheque 4C 9k0]k2  
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填写支票数额to fill up a cheque Kae-Y  
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支票上划线to cross a cheque H_w?+Rig  
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开发支票to make out a cheque F:LrQu  
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签发支票，开立支票to draw a cheque||to issue a cheque )<.y{_QUN  
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透支支票to overdraw a cheque W4)bEWO+q  
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背书支票to endorse a cheque ?3<Y/Vg%c  
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请付票款||清付票款to pay a cheque||to honour a cheque xggF:El3{  
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支票退票to dishonour a cheque z<8VJZd  
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拒付支票to refuse a cheque T75N0/teS  
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拒付支票to stop payment of a cheque p:3w8#)M
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提示要求付款to present for payment 6sT(t8[  
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见票即付持票人payable to bearer N:,V{Pw  
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支付指定人payable to order 1G'pT$5&  
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已过期||无效out of date||stale F1p|^hYDW  
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请给出票人R/D||refer to drawer ^MVOaV65  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >]2^5C;  
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文字与数字不一致words and figures differ LN9.Q'@r?  
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支票 S5~(3I )v  
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时间已过account closed p E$*[IvQ'  
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更改处应加盖印章alterations require initials 0UQ DB5u  
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时间已过effects not cleared Gi&/`vm  
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停止付款payment stopped fmFs  
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支票毁损cheque mutilated xww\L &y  
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汇款||寄钱to remit||to send money *k0;R[IAV  
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寄票供取款||支票支付to send a cheque for payment q4Y'yp`?K;  
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寄款人a remitter &p=(0$0&-  
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收款人a remittee QtOT'<2t]  
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国外汇票foreign Bill pFEU^]V3*  
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国内汇票inland Bill kFi=^#J{  
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跟单汇票documentary bill --TY[b  
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空头汇票accommodation bill QB7^8O!<  
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原始汇票original bill a6g+"EcH#'  
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改写||换新票据renewed bill 58Z,(4:E  
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即期汇票sight bill||bill on demand E\~!E20^  
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…days after date||…days after date…日后付款 -)E6{  
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…months after date||…months after date…月后付款 &fwb?Vn4  
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见票后…日付款…days after sight||…days sight m H&WoL<K  
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见票后…月付款…months after sight||…months sight 8MCSU' uQ  
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同组票据set of bills YnX6U1/^  
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单张汇票sola of exchange||sole of exchange bOdyrynh  
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远期汇票usance bill||bill at usance -wn(J5NnR  
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长期汇票long bill R
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短期汇票short bill MNsgD3  
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逾期汇票overdue bill /? HLEX  
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宽限日期days of grace .eM A*C~n  
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电汇telegraphic transfer （T.T） WG.J-2#3  
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邮汇postal order||postal note （Am.）||post office order||money order \H$j[ "3  
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本票promissory note （P/N） %y}l^P5z  
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押汇负责书||押汇保证书letter of hypothecation 4GTB82V$  
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副保||抵押品||付属担保物collateral security l:rT{l=8*  
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担保书trust receipt||letter of indemnity $+.!(Js"K  
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承兑||认付acceptance Y>: e4Q  
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单张承兑general acceptance |=9=a@l]P  
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有条件承兑qualified acceptance F/I`EV  
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附条件认付conditional acceptance C7lBK<gQ  
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部分认付partial acceptance   jvf QG:F }