[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。   wPcEv
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会计报表statement of account *1_Ef).  
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往来帐目account current H5UF r,t  
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现在往来帐||存款额current accout Vu E$-)&)  
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销货帐account sales
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共同计算帐项joint account {5d 5Y%&  
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未决帐项outstanding account E8p,l>6(f  
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贷方帐项credit account||creditor account P4/~_$e  
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借方帐项debit account||debtor account Xw7'I  
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应付帐||应付未付帐account payable s2 :Vm\  
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应收帐||应收未收帐account receivable wQ@:0GJH  
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新交易||新帐new account 8VO];+N  
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未决帐||老帐old account >'.: Acn  
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现金帐cash account ^M;#x$Y?  
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流水帐running account dh&>

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暂记帐||未定帐suspense account R:R<Xt N`5  
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过期帐||延滞帐overdue account||pastdue account V'MY+#  
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杂项帐户sundry account m]8*k=v  
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详细帐单||明细表detail account a_?b<  
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呆帐bad account c:>&YGmhu  
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会计项目title of account kV4Oq.E  
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会计薄||帐薄account-book 1# z@D(  
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营业报告书||损益计算表account of budiness||business report #9!7-!4pW  
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借贷细帐||交验帐account rendered qq)}GK8K&  
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明细帐account stated ?6
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与…银行开立一户头to open an account with 2b^Fz0 w4  
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与…银行建立交易to keep account with :-Jryi
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继续记帐to keep account 83t/\x,Q  
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与…有交易to have an account with *URT-+'  
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作成会计帐||有往来帐项to make out an account with >$L7J=Em  
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清算||清理债务to make up an account $Vq5U9-  
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清洁帐目||与…停止交易to close ones account with bHv"
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结帐to close an account k)S1Zs~G  
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清理未付款to ask an account||to demand an account A`f"<W-m  
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结清差额to balance the account with "N6HX*  
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清算to settle an account||to liquidate an account||to square an account j2_j5Hgo  
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审查帐目||监查帐目to audit an account 8e*skL  
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检查帐目to examine an account Mp|Jt  
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转入A的帐户to charge the amount to As account NknS:r&2  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one I$t8Ko._"  
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为自己计算||独立帐目on ones own account iv~R4;;)  
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由某人收益并负风险on ones account and risk||for ones account and risk -K=.A*}  
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由某人负担for ones account||for account of one y2_rm  
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按某人指示||列入某人帐户by order and for account of one 1DB{"8ov  
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列入5月份帐目for May account Ow/,pC >V  
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编入某中帐项下to pass to the account of||to place to the account of Z|n|gxe  
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寄出清算书to send in an account||to send in render an account R BHDfm'~7  
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支票薄cheque book ~6t!)QATnp  
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支票陈票人cheque drawer #!F>cez  
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持票人cheque holder 4}m9,  
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不记名支票cheque to bearer||bearer cheque v=@y7P1  
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记名支票||认人支票cheque to order cOV9g)7^O  
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到期支票antedated cheque / Ot3[B  
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未到期支票postdated cheque YYn8!FIe  
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保付支票certified cheque -NJpql{Cb  
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未获兑现支票，退票returned cheque *Mhirz%iD  
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横线支票crossed cheque F~6]I
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普通横线general crossing ? #rXc%F  
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特别横线special crossing .JLJ(WM  
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空白支票blank cheque #S?^?3d  
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失效支票，过期支票stale cheque Cw(e7K7&  
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普通支票open cheque IRQtA ZV$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zU!{_Ao9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque @HbRfD/!  
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清理票款to clear a cheque t}R!i-D|HB  
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保证兑现to certify a cheque :'bZ:J>f  
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填写支票数额to fill up a cheque Sk5 3Lc  
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支票上划线to cross a cheque [l^XqD D4  
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开发支票to make out a cheque ynA_Z^j  
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签发支票，开立支票to draw a cheque||to issue a cheque q*lk9{>  
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透支支票to overdraw a cheque \9,lMK[b  
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背书支票to endorse a cheque 6xx.Z3v  
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请付票款||清付票款to pay a cheque||to honour a cheque QswPga(-  
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支票退票to dishonour a cheque &c-V QP(  
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拒付支票to refuse a cheque Bs0~P 4^  
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拒付支票to stop payment of a cheque ds(X[7XGW  
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提示要求付款to present for payment 8Q/cJ+&  
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见票即付持票人payable to bearer RQ|K?^k v  
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支付指定人payable to order c%G~HOE=B  
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已过期||无效out of date||stale fR;[??NH  
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请给出票人R/D||refer to drawer |(x%J[n0+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C A|W4f}  
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文字与数字不一致words and figures differ M| }?5NS  
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支票 P<1&kUZL  
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时间已过account closed 
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更改处应加盖印章alterations require initials QWm g#2'  
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时间已过effects not cleared Xa
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停止付款payment stopped $\oe}`#o  
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支票毁损cheque mutilated \ 511?ik  
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汇款||寄钱to remit||to send money i[vN3`*B  
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寄票供取款||支票支付to send a cheque for payment A8nf"mRD:  
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寄款人a remitter jA3Ir;a  
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收款人a remittee OYfP!,+bn  
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国外汇票foreign Bill v Dph}Z  
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国内汇票inland Bill Wf  *b"#  
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跟单汇票documentary bill y-7$HWn  
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空头汇票accommodation bill Dmk~t="Y  
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原始汇票original bill KA{Y*m^7  
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改写||换新票据renewed bill !e B&3J  
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即期汇票sight bill||bill on demand J3=^+/g  
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…days after date||…days after date…日后付款 c_bIadE{  
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…months after date||…months after date…月后付款 4qEe
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见票后…日付款…days after sight||…days sight i(XqoR-x  
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见票后…月付款…months after sight||…months sight 8MPXrc,9-  
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同组票据set of bills [Y]\sF;J  
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单张汇票sola of exchange||sole of exchange $n?@zd@53  
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远期汇票usance bill||bill at usance .DSmy\FI5  
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长期汇票long bill ?F9:rUyN  
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短期汇票short bill Q<V?rPAcx  
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逾期汇票overdue bill Zi fAn  
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宽限日期days of grace o'Byuct  
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电汇telegraphic transfer （T.T） *94<rlh{"  
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邮汇postal order||postal note （Am.）||post office order||money order  cf#2Wg)  
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本票promissory note （P/N） c-L1 Bkw  
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押汇负责书||押汇保证书letter of hypothecation Pwn3/+"%K  
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副保||抵押品||付属担保物collateral security ?H\K];  

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担保书trust receipt||letter of indemnity oz(V a!  
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承兑||认付acceptance Z6eM~$Y  
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单张承兑general acceptance X!,2/WT  
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有条件承兑qualified acceptance 1PD{m{  
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附条件认付conditional acceptance uHj"nd13  
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部分认付partial acceptance   R_IUuz$e