[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。   iq`y  
会计报表statement of account #;'1a T  
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往来帐目account current i*j[j~2>C;  
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现在往来帐||存款额current accout t#mW`rGE_  
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销货帐account sales emb~
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共同计算帐项joint account _$"qC[.  
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未决帐项outstanding account u79.`,Ad&  
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贷方帐项credit account||creditor account 67 >*AL  
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借方帐项debit account||debtor account 39?iX'*p
 
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应付帐||应付未付帐account payable |{]\n/M  
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应收帐||应收未收帐account receivable ~q#UH'=%  
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新交易||新帐new account NvXds;EC  
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未决帐||老帐old account 6w<jg/5t  
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现金帐cash account 5>4<_-Tm  
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流水帐running account V3K  
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暂记帐||未定帐suspense account em<(wJ-Y  
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过期帐||延滞帐overdue account||pastdue account 8$-(%  
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杂项帐户sundry account c&IIqT@Gb0  
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详细帐单||明细表detail account xl@l<  
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呆帐bad account jTaEaX8+  
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会计项目title of account Hq"i0Xm  
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会计薄||帐薄account-book ^tIs57!  
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营业报告书||损益计算表account of budiness||business report IM|VGT0  
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借贷细帐||交验帐account rendered x6\EU=
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明细帐account stated 9^QiFgJ y  
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与…银行开立一户头to open an account with Z0s}65BR  
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与…银行建立交易to keep account with x;dyF_*;  
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继续记帐to keep account 0sM{yGu=,  
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与…有交易to have an account with luRtuXn[8  
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作成会计帐||有往来帐项to make out an account with )0U VT[7  
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清算||清理债务to make up an account ej,j1iB  
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清洁帐目||与…停止交易to close ones account with cu*8,*FU  
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结帐to close an account no_;^Ou?  
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清理未付款to ask an account||to demand an account /}A"F[5  
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结清差额to balance the account with kT)[<`
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清算to settle an account||to liquidate an account||to square an account PJ}d- 
 
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审查帐目||监查帐目to audit an account j'r"_*%  
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检查帐目to examine an account SFqY*:svOw  
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转入A的帐户to charge the amount to As account En!X}Owh  
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以计帐方式付款to pay on account >^Rkk{cc  
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代理某人||为某人on ones account||on account of one JR6r3W  
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为自己计算||独立帐目on ones own account ZZ'5BfI"I%  
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由某人收益并负风险on ones account and risk||for ones account and risk KXrZ:4bg
 
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由某人负担for ones account||for account of one Ww=^P{q\  

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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account sP:nTpTsC  
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编入某中帐项下to pass to the account of||to place to the account of =;Q:z^S  
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寄出清算书to send in an account||to send in render an account {gz-w|7  
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支票薄cheque book c_4
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支票陈票人cheque drawer pC~M5(F_  
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持票人cheque holder ID: tTltcc  
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不记名支票cheque to bearer||bearer cheque \483S]_-z{  
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记名支票||认人支票cheque to order iE?yvtr8  
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到期支票antedated cheque QWc,J
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未到期支票postdated cheque #w3J+U 6r  
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保付支票certified cheque %8H$62w]  
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未获兑现支票，退票returned cheque k;B[wEW@  
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横线支票crossed cheque OxPl0-]t  
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普通横线general crossing L+S)hgUH  
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特别横线special crossing >$tU @mq  
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空白支票blank cheque gW<6dP'v  
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失效支票，过期支票stale cheque {i+ o'Lw  
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普通支票open cheque `#'j3,\6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^.R!sQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I eJI-lo  
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支票换现金||兑现to cash a cheque <5D4h!  
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清理票款to clear a cheque [|ZFei)r  
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保证兑现to certify a cheque q01 L{~>bz  
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填写支票数额to fill up a cheque "T_9_6tH  
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支票上划线to cross a cheque ~Ni  
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开发支票to make out a cheque J}&Us p  
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签发支票，开立支票to draw a cheque||to issue a cheque 1$eoW/8.  
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透支支票to overdraw a cheque CDM6o!ur3  
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背书支票to endorse a cheque  u&#>)h  
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请付票款||清付票款to pay a cheque||to honour a cheque BW7AjtxQ&  
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支票退票to dishonour a cheque . 2$J-<O  
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拒付支票to refuse a cheque q@~g.AMCB  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment 84QOW|1  
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见票即付持票人payable to bearer A:< %>  
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支付指定人payable to order |-x-CSN  
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已过期||无效out of date||stale ks C_F8Q+  
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请给出票人R/D||refer to drawer ;[::&qf  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \Ip)Lm0  
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文字与数字不一致words and figures differ {!|4JquE_  
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支票 RxMsP;be  
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时间已过account closed 2'?'dfj  
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更改处应加盖印章alterations require initials gTho:;q7a  
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时间已过effects not cleared \P.h;|u  
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停止付款payment stopped ",b:rgpRp  
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支票毁损cheque mutilated UGPDwgq\v  
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汇款||寄钱to remit||to send money [ \_o_W  
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寄票供取款||支票支付to send a cheque for payment kG>jb!e@(  
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寄款人a remitter x?wvS]EBg  
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收款人a remittee hObL=^F  
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国外汇票foreign Bill b&rBWp0#  
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国内汇票inland Bill |o 5eG><  
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跟单汇票documentary bill ?J:w,,4m  
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空头汇票accommodation bill Y7t#)?  
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原始汇票original bill 9\_s&p=:.  
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改写||换新票据renewed bill o,rF15  
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即期汇票sight bill||bill on demand o[!'JUxZ  
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…days after date||…days after date…日后付款 X?_rD'3  
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…months after date||…months after date…月后付款 x/s:/YN'  
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见票后…日付款…days after sight||…days sight M}|(:o3Yo  
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见票后…月付款…months after sight||…months sight r)t[QoD1  
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同组票据set of bills \g34YY^L3  
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单张汇票sola of exchange||sole of exchange $wM..ee  
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远期汇票usance bill||bill at usance +-!3ruwSn  
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长期汇票long bill .B`$hxl*0c  
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短期汇票short bill \92M\S  
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逾期汇票overdue bill  9tpyrGv  
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宽限日期days of grace ?62zv[#  
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电汇telegraphic transfer （T.T） M{L<aYe  
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邮汇postal order||postal note （Am.）||post office order||money order `v?hL
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本票promissory note （P/N） k)knyEUi  
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押汇负责书||押汇保证书letter of hypothecation ~;(\a@ _  
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副保||抵押品||付属担保物collateral security 7b1 yF,N  
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担保书trust receipt||letter of indemnity 2@(+l*.Q  
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承兑||认付acceptance $idToOkw  
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单张承兑general acceptance YEV;GFI1  
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有条件承兑qualified acceptance e|A=sCN-  
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附条件认付conditional acceptance a\-5tYo`u  
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部分认付partial acceptance   '1!%yKc0