[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。   &8:iB {n  
会计报表statement of account f<s'
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往来帐目account current ki*79d"$  
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现在往来帐||存款额current accout N#-kk3!Z;  
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销货帐account sales 0N3tsIm>  
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共同计算帐项joint account KH@) +Rj  
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未决帐项outstanding account q*<J$PI  
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贷方帐项credit account||creditor account pYi=q
 
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借方帐项debit account||debtor account &:cTo(C'  
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应付帐||应付未付帐account payable YRM6\S)py  
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应收帐||应收未收帐account receivable CDTk  
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新交易||新帐new account 2sd=G'7!  
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未决帐||老帐old account n.H`1@  
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现金帐cash account Vo9)KxR  
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流水帐running account B=RKi\K6a  
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暂记帐||未定帐suspense account B& f~.UH  
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过期帐||延滞帐overdue account||pastdue account Y @ ,e  
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杂项帐户sundry account QX~72X=(  
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详细帐单||明细表detail account );.<Yf{c  
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呆帐bad account ;7og  
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会计项目title of account B(vz$QE,$r  
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会计薄||帐薄account-book 9lwo/(
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营业报告书||损益计算表account of budiness||business report BOcEL%+  
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借贷细帐||交验帐account rendered 9!OCilG  
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明细帐account stated p.7p,CyB  
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与…银行开立一户头to open an account with kR|DzB7  
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与…银行建立交易to keep account with Yy;1N{dbT  
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继续记帐to keep account AyXKhj#Ml  
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与…有交易to have an account with ^O9m11  
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作成会计帐||有往来帐项to make out an account with -BH'.9uqGQ  
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清算||清理债务to make up an account ApB'O;5  
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清洁帐目||与…停止交易to close ones account with h.%Qn vL  
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结帐to close an account rMx_ <tXX  
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清理未付款to ask an account||to demand an account ~ 0t'+.  
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结清差额to balance the account with 3Q6
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清算to settle an account||to liquidate an account||to square an account Fsdn2{g8U  
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审查帐目||监查帐目to audit an account P,], N)  
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检查帐目to examine an account m)2U-3*iX  
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转入A的帐户to charge the amount to As account g9Ll>d)tE3  
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以计帐方式付款to pay on account ot6Pq}  
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代理某人||为某人on ones account||on account of one r +fzmb  
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为自己计算||独立帐目on ones own account l\GN
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由某人收益并负风险on ones account and risk||for ones account and risk S^.=j oI  
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由某人负担for ones account||for account of one C\[UAxZ3X  
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按某人指示||列入某人帐户by order and for account of one t$2{U  
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列入5月份帐目for May account $P~a  
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编入某中帐项下to pass to the account of||to place to the account of o%iTYR:x  
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寄出清算书to send in an account||to send in render an account Y_ B(R  
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支票薄cheque book C09@2M'  
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支票陈票人cheque drawer !k) ?H* ^@  
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持票人cheque holder AmHIG_'  
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不记名支票cheque to bearer||bearer cheque t1S\M%?  
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记名支票||认人支票cheque to order f32nO
 
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到期支票antedated cheque L '=3y$"],  
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未到期支票postdated cheque #+$z`C`  
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保付支票certified cheque q :gH`5N  
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未获兑现支票，退票returned cheque ;XjKWM;  
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横线支票crossed cheque =6'A8d  
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普通横线general crossing 0z.&  
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特别横线special crossing D .E
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空白支票blank cheque fYpy5vc-dm  
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失效支票，过期支票stale cheque y<Z8+/f`f  
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普通支票open cheque ~&g:7f|X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mIOx)`
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wEk9(|  
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支票换现金||兑现to cash a cheque zdtzR<X  
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清理票款to clear a cheque t1xX B^.M{  
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保证兑现to certify a cheque Xod#$'M>  
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填写支票数额to fill up a cheque (g5T2(_6L  
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支票上划线to cross a cheque }6`#u:OZ  
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开发支票to make out a cheque s(-$|f+s  
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签发支票，开立支票to draw a cheque||to issue a cheque b16\2%Ea1  
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透支支票to overdraw a cheque h ~v8Q_6  
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背书支票to endorse a cheque 1ih|b8)Dn  
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请付票款||清付票款to pay a cheque||to honour a cheque uK1DC i  
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支票退票to dishonour a cheque +uLl3(ml  
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拒付支票to refuse a cheque ;X*I,g.+H  
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拒付支票to stop payment of a cheque f }P6P>0T  
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提示要求付款to present for payment v*U OD'tk  
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见票即付持票人payable to bearer dv1Y2 [  
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支付指定人payable to order )
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已过期||无效out of date||stale n.F^9j+V  
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请给出票人R/D||refer to drawer Qa>t$`o`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @?e+;Sx  
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文字与数字不一致words and figures differ [`(W(0U%  
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支票 ]?c9;U  
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时间已过account closed C@b-)In  
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更改处应加盖印章alterations require initials uSQRI9/ir2  
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时间已过effects not cleared  \uG^w(*)  
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停止付款payment stopped tXfXuHa  
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支票毁损cheque mutilated pddumbp  
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汇款||寄钱to remit||to send money 9s4>hw@u  
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寄票供取款||支票支付to send a cheque for payment Q3<ctd\]Y  
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寄款人a remitter \ORE;pG  
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收款人a remittee Ve\.7s  
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国外汇票foreign Bill O[+\` 63F=  
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国内汇票inland Bill  *4y0Hq  
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跟单汇票documentary bill ;>CM 1  
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空头汇票accommodation bill a(_3271  
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原始汇票original bill "lA8CA  
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改写||换新票据renewed bill F%I *m^7d  
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即期汇票sight bill||bill on demand &UQP9wS4v  
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…days after date||…days after date…日后付款 RY}:&vWDk  
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…months after date||…months after date…月后付款 $-uMWJ)l  
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见票后…日付款…days after sight||…days sight =c#; c+a  
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见票后…月付款…months after sight||…months sight b`^mpB*6R  
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同组票据set of bills KV|ywcGhT  
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单张汇票sola of exchange||sole of exchange oN[#C>#(  
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远期汇票usance bill||bill at usance T2}ccnDi  
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长期汇票long bill CW@G(R  
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短期汇票short bill D,SL_*r{  
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逾期汇票overdue bill (^= Hq'D  
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宽限日期days of grace Eq'oy~.oV  
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电汇telegraphic transfer （T.T） 6WEu(}=  
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邮汇postal order||postal note （Am.）||post office order||money order J9`[Qy\  
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本票promissory note （P/N） }{@RO./)[  
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押汇负责书||押汇保证书letter of hypothecation +hd1|qa4  
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副保||抵押品||付属担保物collateral security h}$]3/5H  
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担保书trust receipt||letter of indemnity ^9I^A!w=  
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承兑||认付acceptance i4oBi]$T  
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单张承兑general acceptance 9 ulr6  
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有条件承兑qualified acceptance nW (wu!2  
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附条件认付conditional acceptance R0*+GIRA(  
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部分认付partial acceptance   84*Fal~Som