[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。   B+[L/C}=;  
会计报表statement of account uOb}R   
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往来帐目account current _s+_M+
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现在往来帐||存款额current accout Ns.{$'ll  
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销货帐account sales ?A~a}bFZ  
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共同计算帐项joint account :7pt
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未决帐项outstanding account A&:~dZ:%w  
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贷方帐项credit account||creditor account [W=6NAd  
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借方帐项debit account||debtor account w s7LDY&(  
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应付帐||应付未付帐account payable xcQ :&q  
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应收帐||应收未收帐account receivable y@\J7 h:  
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新交易||新帐new account }?[a>.]u  
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未决帐||老帐old account 'E%+ O  
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现金帐cash account ^zR*s |1Q  
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流水帐running account _[S<Cb*1  
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暂记帐||未定帐suspense account </|m^$v  
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过期帐||延滞帐overdue account||pastdue account '<&rMn  
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杂项帐户sundry account F+?g0w[ '  
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详细帐单||明细表detail account I=K|1  
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呆帐bad account p=]z`t  
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会计项目title of account v42Z&PO
 
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会计薄||帐薄account-book Mt%=z9OLq9  
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营业报告书||损益计算表account of budiness||business report qBqh>Wo  
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借贷细帐||交验帐account rendered }TwSSF|}3  
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明细帐account stated ZoroK.N4A%  
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与…银行开立一户头to open an account with &,C;_3   
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与…银行建立交易to keep account with pEX|zee  
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继续记帐to keep account !MQVtn^C#  
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与…有交易to have an account with ;B6m;[M+  
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作成会计帐||有往来帐项to make out an account with =SLCG.  
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清算||清理债务to make up an account )m.U"giG++  
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清洁帐目||与…停止交易to close ones account with ##|]el%Y  
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结帐to close an account X^9eCj;c  
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清理未付款to ask an account||to demand an account U['|t<^uf  
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结清差额to balance the account with NH0uK  
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清算to settle an account||to liquidate an account||to square an account > ,;<Bz|X  
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审查帐目||监查帐目to audit an account <zt12
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检查帐目to examine an account i16kPU  
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转入A的帐户to charge the amount to As account dBEm7.nh  
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以计帐方式付款to pay on account ~NG+DyGa=  
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代理某人||为某人on ones account||on account of one tzrvIVD  
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为自己计算||独立帐目on ones own account dq^vK
  
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由某人收益并负风险on ones account and risk||for ones account and risk !q5qA*  
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由某人负担for ones account||for account of one ]_43U` [#  
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按某人指示||列入某人帐户by order and for account of one |&U{ z?  
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列入5月份帐目for May account -Pc6W9$  
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编入某中帐项下to pass to the account of||to place to the account of odWK\e  
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寄出清算书to send in an account||to send in render an account A\<W x/  
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支票薄cheque book *" + u^  
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支票陈票人cheque drawer YO9;NA{sH  
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持票人cheque holder 7=gcdfW,;x  
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不记名支票cheque to bearer||bearer cheque &O#,"u/q`  
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记名支票||认人支票cheque to order ?AK`M #M  
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到期支票antedated cheque j4I ~  
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未到期支票postdated cheque }(7TiCwd  
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保付支票certified cheque k-^le|n9  
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未获兑现支票，退票returned cheque b!bg sd  
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横线支票crossed cheque hfw+n <  
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普通横线general crossing RLZfXXMn  
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特别横线special crossing $JUkwsc  
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空白支票blank cheque 4EmdQn  
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失效支票，过期支票stale cheque Q6D>(H#"0  
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普通支票open cheque 4.^T~n G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qYJ<I'Ux O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l i)6^f#  
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支票换现金||兑现to cash a cheque H(gY=  
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清理票款to clear a cheque l5.k2{'  
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保证兑现to certify a cheque =yz" xWH  
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填写支票数额to fill up a cheque 1Acs0`3  
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支票上划线to cross a cheque .|^Gde  
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开发支票to make out a cheque *Z^`H!&  
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签发支票，开立支票to draw a cheque||to issue a cheque U 7.kYu  
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透支支票to overdraw a cheque Lc5zu7ncg  
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背书支票to endorse a cheque E  I(e3  
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请付票款||清付票款to pay a cheque||to honour a cheque Q5T3  
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支票退票to dishonour a cheque D<d,9S,)  
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拒付支票to refuse a cheque Ba8=nGa4KY  
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拒付支票to stop payment of a cheque F0p=|W  
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提示要求付款to present for payment }n4 T!N  
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见票即付持票人payable to bearer mdEJ'];AH  
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支付指定人payable to order w Dh]vH[  
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已过期||无效out of date||stale d-B+s%>D  
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请给出票人R/D||refer to drawer cl4z%qv*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qx5`l
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文字与数字不一致words and figures differ C7ivAh  
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支票 o@zx
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时间已过account closed j+gx
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更改处应加盖印章alterations require initials V'j+)!w5  
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时间已过effects not cleared TM(y%!\  
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停止付款payment stopped "TJu<O"2  
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支票毁损cheque mutilated gPKf8{#%e  
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汇款||寄钱to remit||to send money +=8wZ]  
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寄票供取款||支票支付to send a cheque for payment ,~d0R4)  
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寄款人a remitter %v8&  
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收款人a remittee :'DyZy2Fd  
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国外汇票foreign Bill eG,x\  
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国内汇票inland Bill `yv?PlKL  
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跟单汇票documentary bill o`S``?`^)^  
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空头汇票accommodation bill j
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原始汇票original bill -iR2UE@M  
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改写||换新票据renewed bill O6G\0 o  
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即期汇票sight bill||bill on demand aoey 5hts  
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…days after date||…days after date…日后付款 UDG1F_&h  
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…months after date||…months after date…月后付款 v?VDASR2`  
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见票后…日付款…days after sight||…days sight B.; qvuM~  
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见票后…月付款…months after sight||…months sight eNd&
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同组票据set of bills A08kwYxiW  
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单张汇票sola of exchange||sole of exchange e-rlk5k%f  
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远期汇票usance bill||bill at usance fbh,V%t7  
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长期汇票long bill X)KCk2Ax  
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短期汇票short bill :i<
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逾期汇票overdue bill hVF^"$  
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宽限日期days of grace %+l95Dv1  
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电汇telegraphic transfer （T.T） `E$vWZq}  
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邮汇postal order||postal note （Am.）||post office order||money order _^& q
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本票promissory note （P/N） $E@n;0P  

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押汇负责书||押汇保证书letter of hypothecation un 5r9  
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副保||抵押品||付属担保物collateral security K ) }1;  
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担保书trust receipt||letter of indemnity \8xSfe  
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承兑||认付acceptance _z#"BN  
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单张承兑general acceptance )jOa!E
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有条件承兑qualified acceptance )c4tGT<  
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附条件认付conditional acceptance AJ}FHym_ZQ  
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部分认付partial acceptance   Nud =K'P=