[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。   xiL+s-  
会计报表statement of account #GfM^sK  
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往来帐目account current flz7{W  
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现在往来帐||存款额current accout [q/eRIS_  
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销货帐account sales y3bL\d1  
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共同计算帐项joint account LoSrXK~0~J  
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未决帐项outstanding account N/1xc1$SB  
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贷方帐项credit account||creditor account iG"1~/U
 
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借方帐项debit account||debtor account A;e"_$yt8  
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应付帐||应付未付帐account payable gt=@v())  
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应收帐||应收未收帐account receivable uTdz$Nh  
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新交易||新帐new account BqavI&1=  
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未决帐||老帐old account [<}W S} .  
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现金帐cash account =tX"aCW~  
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流水帐running account qZlL6  
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暂记帐||未定帐suspense account @HY P_hR  

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过期帐||延滞帐overdue account||pastdue account cet|k!   
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杂项帐户sundry account <
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详细帐单||明细表detail account dO9bxHMnM  
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呆帐bad account ,8DjQz0ZPo  
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会计项目title of account ;9)=~)  

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会计薄||帐薄account-book B"t4{1/  
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营业报告书||损益计算表account of budiness||business report g{hbq[>X]  
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借贷细帐||交验帐account rendered = d!YM6G  
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明细帐account stated uzT>|uu$  
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与…银行开立一户头to open an account with C1-Jj_XQ.  
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与…银行建立交易to keep account with *{=q:E$  
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继续记帐to keep account <7j"CcJzZ  
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与…有交易to have an account with ?1H>k<Jp  
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作成会计帐||有往来帐项to make out an account with :(4];Va  
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清算||清理债务to make up an account 6/|"y  
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清洁帐目||与…停止交易to close ones account with DE$T1pFV  
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结帐to close an account dg;E,'e_ p  
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清理未付款to ask an account||to demand an account ns&(
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结清差额to balance the account with PML84*K -  
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清算to settle an account||to liquidate an account||to square an account Wu693<  
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审查帐目||监查帐目to audit an account aGmbB7[BZ  

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检查帐目to examine an account ^4>Icz^ F  
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转入A的帐户to charge the amount to As account i<{/r-w=E  
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以计帐方式付款to pay on account 3hNb ?  
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代理某人||为某人on ones account||on account of one e irRAU  
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为自己计算||独立帐目on ones own account )1]LoEdm`  
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由某人收益并负风险on ones account and risk||for ones account and risk {X>U`0P  
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由某人负担for ones account||for account of one }#U3vMx(  
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按某人指示||列入某人帐户by order and for account of one (ZuV5|N  
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列入5月份帐目for May account sR*JU%  
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编入某中帐项下to pass to the account of||to place to the account of ?GKm_b]JC  
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寄出清算书to send in an account||to send in render an account VR0#"  
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支票薄cheque book B 9AE*  
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支票陈票人cheque drawer ?YbZVoD)J  
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持票人cheque holder Jv=G
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不记名支票cheque to bearer||bearer cheque DY%#E9  
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记名支票||认人支票cheque to order 3M&75OE  
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到期支票antedated cheque XP-4=0zd  
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未到期支票postdated cheque RFkJ^=}  
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保付支票certified cheque +<ey Iw  
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未获兑现支票，退票returned cheque G#4cWn'  
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横线支票crossed cheque ?D6rFUs9;  
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普通横线general crossing S-h1p`  
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特别横线special crossing }r/L 9  
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空白支票blank cheque 3Pp*ID  
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失效支票，过期支票stale cheque @11voD  
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普通支票open cheque bah5 f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j>R7OGg'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4DfTVO"h  
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支票换现金||兑现to cash a cheque !,\9,lc  
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清理票款to clear a cheque ,bmTBZV  
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保证兑现to certify a cheque G';oM;~/|  
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填写支票数额to fill up a cheque )vGRfFjw_  
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支票上划线to cross a cheque ocgbBE  
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开发支票to make out a cheque 8@+YcN;->  
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签发支票，开立支票to draw a cheque||to issue a cheque Dh +^;dQ6  
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透支支票to overdraw a cheque l3iL.?&Pa  
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背书支票to endorse a cheque eIqj7UY_  
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请付票款||清付票款to pay a cheque||to honour a cheque ]B,S<*h  
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支票退票to dishonour a cheque q75F^AvH  
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拒付支票to refuse a cheque x(=kh%\;  
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拒付支票to stop payment of a cheque T:!sfhrZ~<  
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提示要求付款to present for payment ~y| %D;  
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见票即付持票人payable to bearer ^g[])2",  
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支付指定人payable to order 1I@4xC #X  
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已过期||无效out of date||stale Zgg7pL)#c  
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请给出票人R/D||refer to drawer yav)mO~QU6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c\] L  
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文字与数字不一致words and figures differ 4vX]c  
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支票 a[$ .B2U  
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时间已过account closed (Dar6>!  
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更改处应加盖印章alterations require initials :U:7iP:  
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时间已过effects not cleared 2 Lamvf  
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停止付款payment stopped :HE]P)wz-  
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支票毁损cheque mutilated B![5+  
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汇款||寄钱to remit||to send money -PnC^ r0L$  
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寄票供取款||支票支付to send a cheque for payment `es($7}P_W  
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寄款人a remitter }m9LyT=~$  
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收款人a remittee }R1`ThTM  
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国外汇票foreign Bill IPO[J^#Me  
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国内汇票inland Bill Y(y9l{'  
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跟单汇票documentary bill N}Ks[ 2  
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空头汇票accommodation bill JQ_gM._3  
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原始汇票original bill u-
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改写||换新票据renewed bill A'(7V J  
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即期汇票sight bill||bill on demand 8A:^K:Q  
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…days after date||…days after date…日后付款 DA
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…months after date||…months after date…月后付款 g?~Tguv  
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见票后…日付款…days after sight||…days sight hoR=%pC*  
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见票后…月付款…months after sight||…months sight _;:rkC fj  
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同组票据set of bills gKN}Of@^1  
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单张汇票sola of exchange||sole of exchange S9p?*  
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远期汇票usance bill||bill at usance l>~`;W  
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长期汇票long bill 0)AM-/"  
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短期汇票short bill 4TUtY:  
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逾期汇票overdue bill K 3Yw8t2J  
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宽限日期days of grace \Mb(6~nC  
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电汇telegraphic transfer （T.T） fxDj+Q1p  
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邮汇postal order||postal note （Am.）||post office order||money order 'y9*
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本票promissory note （P/N） Z
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押汇负责书||押汇保证书letter of hypothecation !4R>O6k  
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副保||抵押品||付属担保物collateral security BeK2;[5C   
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担保书trust receipt||letter of indemnity ]gu1#  
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承兑||认付acceptance L=,OZ9aA  
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单张承兑general acceptance +W 9]ED  

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有条件承兑qualified acceptance Dl%?OG<  
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附条件认付conditional acceptance :N

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部分认付partial acceptance   `<^*jB@P