[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。   [^ )g%|W  
会计报表statement of account wkq 
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往来帐目account current l} /F*  
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现在往来帐||存款额current accout PCvWS.{  
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销货帐account sales ZNoDFf*h  
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共同计算帐项joint account g-A-kqo9  
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未决帐项outstanding account vdZW%-A&\  
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贷方帐项credit account||creditor account 1^}+=~  
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借方帐项debit account||debtor account Wri<h:1  
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应付帐||应付未付帐account payable 8r{.jFGv  
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应收帐||应收未收帐account receivable
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新交易||新帐new account Y|n"dMrL  
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未决帐||老帐old account WJ#[LF!e  
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现金帐cash account k:;r2f  
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流水帐running account [WmM6UEVS  
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暂记帐||未定帐suspense account t_^4`dW`  
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过期帐||延滞帐overdue account||pastdue account oU8q o-J1H  
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杂项帐户sundry account !g[Zfo2r"  
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详细帐单||明细表detail account G\i
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呆帐bad account h{Y",7]!  
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会计项目title of account a(nlTMfu  
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会计薄||帐薄account-book m0wDX*Qn  
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营业报告书||损益计算表account of budiness||business report -qr:c9\px  
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借贷细帐||交验帐account rendered 8?]%Qi  
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明细帐account stated yg u?w7  
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与…银行开立一户头to open an account with 'TEwU0<%  
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与…银行建立交易to keep account with O,z%7><  
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继续记帐to keep account 9 /^Bj  
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与…有交易to have an account with Ij,?G*  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account (\[!,T"[  
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清洁帐目||与…停止交易to close ones account with W,eKQV<j  
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结帐to close an account Vu8-Cy>Q?  
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清理未付款to ask an account||to demand an account bTYP{x~ y  
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结清差额to balance the account with ?&bVe__  
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清算to settle an account||to liquidate an account||to square an account {?M*ZRO'  
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审查帐目||监查帐目to audit an account /3HWP`<x  
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检查帐目to examine an account IpVwnNj!}  
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转入A的帐户to charge the amount to As account i: uA&9  
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以计帐方式付款to pay on account OX`GN#yl  
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代理某人||为某人on ones account||on account of one ]cY'6'}Hz  
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为自己计算||独立帐目on ones own account %Q4w9d  
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由某人收益并负风险on ones account and risk||for ones account and risk :fQ*'m,  
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由某人负担for ones account||for account of one ]$*_2V3VA$  
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按某人指示||列入某人帐户by order and for account of one /]>{"sS(  
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列入5月份帐目for May account t`D@bzLC%  
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编入某中帐项下to pass to the account of||to place to the account of :Bc;.%  
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寄出清算书to send in an account||to send in render an account JFkjpBS  
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支票薄cheque book tq
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支票陈票人cheque drawer 7K4%`O   
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持票人cheque holder zYJx oC{  
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不记名支票cheque to bearer||bearer cheque *a@UV%u  
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记名支票||认人支票cheque to order ShxX[k  
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到期支票antedated cheque 4'*K\Ul).H  
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未到期支票postdated cheque $r_gFv  
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保付支票certified cheque } U.B$4Q  
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未获兑现支票，退票returned cheque 9IV WbJ  
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横线支票crossed cheque RB!E>]   
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普通横线general crossing ! NtY4O/  
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特别横线special crossing w8Yff[o  
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空白支票blank cheque TrW3@@}j  
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失效支票，过期支票stale cheque P<~ y$B  
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普通支票open cheque %qMk&1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [ sBD|P;M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >8Y >B)  
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支票换现金||兑现to cash a cheque .?qS8:yA  
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清理票款to clear a cheque n"JrjvS  
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保证兑现to certify a cheque %/7`G-a.B  
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填写支票数额to fill up a cheque y=CemJ[
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支票上划线to cross a cheque lPH]fWt<  
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开发支票to make out a cheque &\A$Rj)  
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签发支票，开立支票to draw a cheque||to issue a cheque cla4%|kq3Y  
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透支支票to overdraw a cheque &{$\]sv  
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背书支票to endorse a cheque "ey~w=B$M  
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请付票款||清付票款to pay a cheque||to honour a cheque | #,b1|af  
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支票退票to dishonour a cheque 2D "mq~V  
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拒付支票to refuse a cheque 9khD7v   
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拒付支票to stop payment of a cheque rK];2[U  
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提示要求付款to present for payment }lhJt|
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见票即付持票人payable to bearer &DgIykqN  
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支付指定人payable to order (d_{+O"  
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已过期||无效out of date||stale ^}9Aq $R  
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请给出票人R/D||refer to drawer \s[Uq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yt$V<8a  
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文字与数字不一致words and figures differ "#
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支票 (eHvp  
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时间已过account closed v]c1|?9p '  
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更改处应加盖印章alterations require initials (m})V0/`  
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时间已过effects not cleared uc>u=kEue  
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停止付款payment stopped  t0$}  
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支票毁损cheque mutilated \6]Uj+  
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汇款||寄钱to remit||to send money tw<mZd2H  
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寄票供取款||支票支付to send a cheque for payment F 7v 1rf]  
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寄款人a remitter ;nzzt~aCC  
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收款人a remittee 2u B 66i  
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国外汇票foreign Bill >gj%q$@
 
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国内汇票inland Bill ;v}f7v '  
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跟单汇票documentary bill P~6QR m  
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空头汇票accommodation bill ~~8?|@V  
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原始汇票original bill }DCR(p rD  
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改写||换新票据renewed bill 4`KQ@m  
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即期汇票sight bill||bill on demand  !623;  
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…days after date||…days after date…日后付款 nQ\)~MKd  
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…months after date||…months after date…月后付款 &5x ]9   
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见票后…日付款…days after sight||…days sight W7sx/O9  
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见票后…月付款…months after sight||…months sight |afzW=8'  
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同组票据set of bills lZ\8$,B)  
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单张汇票sola of exchange||sole of exchange 2O*(F>>dT  
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远期汇票usance bill||bill at usance )q+Qtz6D  
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长期汇票long bill =Nc
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短期汇票short bill *8a8Ng  
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逾期汇票overdue bill O|Z5SSlk  
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宽限日期days of grace 3BSJ|o<"=  
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电汇telegraphic transfer （T.T） gbl`_t/  
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邮汇postal order||postal note （Am.）||post office order||money order C5 W} o:jE  
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本票promissory note （P/N） aj$#8l |zu  
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押汇负责书||押汇保证书letter of hypothecation pow.@  
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副保||抵押品||付属担保物collateral security j3J\%7^i  
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担保书trust receipt||letter of indemnity E&wz0d;gf  
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承兑||认付acceptance 6UXDIg=  
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单张承兑general acceptance -k+}w_<Q  
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有条件承兑qualified acceptance 6^'BhHP  
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附条件认付conditional acceptance V/8"@C  
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部分认付partial acceptance   -!C9x?gNY