[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。   ~Re4
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会计报表statement of account ++,I`x+p  
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往来帐目account current Iz+%wAZ|B6  
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现在往来帐||存款额current accout apm%\dN  
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销货帐account sales
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共同计算帐项joint account Fya*[)HBo  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account Nxt:U{`T'  
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借方帐项debit account||debtor account | I:@:  
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应付帐||应付未付帐account payable 6ZE`'
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应收帐||应收未收帐account receivable P x Q]$w  
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新交易||新帐new account K!\v?WbF  
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未决帐||老帐old account l9uocP:D  
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现金帐cash account O'(Us!aq  
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流水帐running account ?l%4 P5  
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暂记帐||未定帐suspense account t<fah3hl  
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过期帐||延滞帐overdue account||pastdue account *7H *ep
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杂项帐户sundry account 4o M~  
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详细帐单||明细表detail account #&)H&H}  
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呆帐bad account k%gj  
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会计项目title of account n.c0G`  
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会计薄||帐薄account-book x&DqTX?b,  
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营业报告书||损益计算表account of budiness||business report \5&Mg81  
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借贷细帐||交验帐account rendered
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明细帐account stated WqefH{PB  
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与…银行开立一户头to open an account with e0y.J  
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与…银行建立交易to keep account with f=V`Nn<=A  
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继续记帐to keep account IY6Ll6OK  
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与…有交易to have an account with _+P*XY5  
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作成会计帐||有往来帐项to make out an account with gYN;Fu-9Z  
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清算||清理债务to make up an account [dLc+h1{B  
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清洁帐目||与…停止交易to close ones account with YIW9z{rrs  
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结帐to close an account (9( xJ)  
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清理未付款to ask an account||to demand an account vh"';L_*37  
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结清差额to balance the account with }` `oojz  
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清算to settle an account||to liquidate an account||to square an account < q(i(%  
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审查帐目||监查帐目to audit an account ! weYOOu  
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检查帐目to examine an account sR PQr?  
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转入A的帐户to charge the amount to As account tZ=|1lM  
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以计帐方式付款to pay on account O+XQP!T  
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代理某人||为某人on ones account||on account of one )rA\+XT7  
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为自己计算||独立帐目on ones own account 6"?#s/fk  
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由某人收益并负风险on ones account and risk||for ones account and risk Ca"i<[8  
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由某人负担for ones account||for account of one 'uUa|J1mu  
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按某人指示||列入某人帐户by order and for account of one &n6 |L8  
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列入5月份帐目for May account @J@bD+Q+0  
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编入某中帐项下to pass to the account of||to place to the account of wL0"1Y
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寄出清算书to send in an account||to send in render an account dnPr2oI?I  
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支票薄cheque book 1^;&?E  
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支票陈票人cheque drawer 1 gRR  
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持票人cheque holder 7xT<|3 I  

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不记名支票cheque to bearer||bearer cheque QaEXk5>e  
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记名支票||认人支票cheque to order Fn%:0j  
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到期支票antedated cheque *KV]MdS  
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未到期支票postdated cheque 4';['  
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保付支票certified cheque 9k"nx ,"  
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未获兑现支票，退票returned cheque /3Gv51'  
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横线支票crossed cheque 'Ph;:EMj
 
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普通横线general crossing uc"u@ _M  
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特别横线special crossing {S&&X&A`v  
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空白支票blank cheque QY fS-  
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失效支票，过期支票stale cheque lJ,s}l7  
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普通支票open cheque M*{e e0\`r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #sHP\|rA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Te/)[I'Tn  
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支票换现金||兑现to cash a cheque D.GSl  
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清理票款to clear a cheque i\'N1S<D  
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保证兑现to certify a cheque y%y#Pb|  
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填写支票数额to fill up a cheque h^)2:0#{I  
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支票上划线to cross a cheque G~Sfpf  
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开发支票to make out a cheque g s3}rW  
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签发支票，开立支票to draw a cheque||to issue a cheque {mQJ6 G'ny  
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透支支票to overdraw a cheque xd3  
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背书支票to endorse a cheque YB|9k)Z2[  
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请付票款||清付票款to pay a cheque||to honour a cheque EUkNh
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支票退票to dishonour a cheque I .ty-X]  
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拒付支票to refuse a cheque EoeEg,'~F  
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拒付支票to stop payment of a cheque (% P=#vZ  
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提示要求付款to present for payment (
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见票即付持票人payable to bearer eZi<C}z  
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支付指定人payable to order F948%?a  
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已过期||无效out of date||stale Rjl__90  
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请给出票人R/D||refer to drawer p%1m&/`F  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >>zoG3H!  
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文字与数字不一致words and figures differ rU@?v+i  
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支票 =osw3"ng  
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时间已过account closed @98SC}}u  
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更改处应加盖印章alterations require initials bU`yymf{L  
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时间已过effects not cleared F5P{+z7  
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停止付款payment stopped TR_oI<xB2  
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支票毁损cheque mutilated Q$/FgS  
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汇款||寄钱to remit||to send money kTc5KHJ7  
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寄票供取款||支票支付to send a cheque for payment ]Wt6V^M'@  
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寄款人a remitter Ds,"E#?  
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收款人a remittee Tc5OI'-V  
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国外汇票foreign Bill ~V"cLTj"  
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国内汇票inland Bill ';|>`<  
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跟单汇票documentary bill }rA+W-7  
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空头汇票accommodation bill `e'o~oSu  
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原始汇票original bill h)l&K%4;  
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改写||换新票据renewed bill mc=!X
  
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即期汇票sight bill||bill on demand Nk7eiQ  
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…days after date||…days after date…日后付款 f'`nx;@X  
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…months after date||…months after date…月后付款 U>_\  
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见票后…日付款…days after sight||…days sight Ril21o! j  
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见票后…月付款…months after sight||…months sight q>|[JJ*6_N  
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同组票据set of bills ,+f0cv4  
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单张汇票sola of exchange||sole of exchange Neo^C_[vN  
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远期汇票usance bill||bill at usance yhtvr5z1  
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长期汇票long bill Z?~d']XD  
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短期汇票short bill Hr<C2p^a  
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逾期汇票overdue bill jqX@&}3@  
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宽限日期days of grace FfYd+]+?  
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电汇telegraphic transfer （T.T） $p0 /6c  
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邮汇postal order||postal note （Am.）||post office order||money order R*Xu(89  
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本票promissory note （P/N） W8G9rB
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押汇负责书||押汇保证书letter of hypothecation ];pf  
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副保||抵押品||付属担保物collateral security [:nx);\  
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担保书trust receipt||letter of indemnity XdGpW   
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承兑||认付acceptance ggm2%|?X  
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单张承兑general acceptance ?o~:'Z  
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有条件承兑qualified acceptance Qy=
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附条件认付conditional acceptance s;fVnaqG:  
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部分认付partial acceptance   F . K2