[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。   x=%wPVJ  
会计报表statement of account !/RL.`!>  

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往来帐目account current =jIP29+  
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现在往来帐||存款额current accout fx3oA}  
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销货帐account sales Lh rU fy  
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共同计算帐项joint account _A]=45cn ~  
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未决帐项outstanding account |$+ xVi8  
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贷方帐项credit account||creditor account =s/UF_JN  
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借方帐项debit account||debtor account /:-Y7M*  
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应付帐||应付未付帐account payable Z%$tV3a?  
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应收帐||应收未收帐account receivable }=$> w@mJ  
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新交易||新帐new account 0f9*=c  
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未决帐||老帐old account BRTCo,i  
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现金帐cash account iTcq=  
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流水帐running account ^t}8E2mq  
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暂记帐||未定帐suspense account h[i@c`3/2  
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过期帐||延滞帐overdue account||pastdue account 0x,NMS  
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杂项帐户sundry account ,t@B]ll  
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详细帐单||明细表detail account ICD;a  
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呆帐bad account ;D|g5$OE&  
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会计项目title of account m8<.TCIQ  
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会计薄||帐薄account-book ukc<yc].+?  
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营业报告书||损益计算表account of budiness||business report tJII-\3"  
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借贷细帐||交验帐account rendered )
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明细帐account stated tqXCj}m R  
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与…银行开立一户头to open an account with  ?)2;W  
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与…银行建立交易to keep account with \[L|  
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继续记帐to keep account !|~yf3  
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与…有交易to have an account with yX%NFXD  
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作成会计帐||有往来帐项to make out an account with \kP1Jr  
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清算||清理债务to make up an account {w mP  
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清洁帐目||与…停止交易to close ones account with (l}nwyh5  
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结帐to close an account 5`)
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清理未付款to ask an account||to demand an account /X;! F>  
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结清差额to balance the account with { {+:Vy  
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清算to settle an account||to liquidate an account||to square an account Rts.jm>[  
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审查帐目||监查帐目to audit an account &:#"APX  
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检查帐目to examine an account USV;j%U4*  
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转入A的帐户to charge the amount to As account smPZ%P}P+c  
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以计帐方式付款to pay on account R]NCD*~  
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代理某人||为某人on ones account||on account of one .=@CF8ArG  
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为自己计算||独立帐目on ones own account g3c,x kaO  
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由某人收益并负风险on ones account and risk||for ones account and risk :U6Q==B$_  
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由某人负担for ones account||for account of one h! wd/jR  
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按某人指示||列入某人帐户by order and for account of one G],W{<Pe  
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列入5月份帐目for May account JxlZ,FF$@  
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编入某中帐项下to pass to the account of||to place to the account of ( \7Yo^  
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寄出清算书to send in an account||to send in render an account dyt.(2  
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支票薄cheque book `FAZAC\  
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支票陈票人cheque drawer S~V?Qe@&Z  
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持票人cheque holder Rzxkz  
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不记名支票cheque to bearer||bearer cheque g]U!]  
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记名支票||认人支票cheque to order k];fQ7}m<0  
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到期支票antedated cheque e.]k4 K  
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未到期支票postdated cheque >/y+;<MZ  

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保付支票certified cheque 7?2<W-n  
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未获兑现支票，退票returned cheque VevDW }4q*  
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横线支票crossed cheque 94L>%{59  
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普通横线general crossing pt~b=+bBm  
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特别横线special crossing m]/sR3yF  
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空白支票blank cheque }RZN3U=  
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失效支票，过期支票stale cheque </|m^$v  
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普通支票open cheque )"f*Mp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p$ l'y""i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]McDN[h:  
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支票换现金||兑现to cash a cheque G*rlU  
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清理票款to clear a cheque ;7N~d TBQ  
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保证兑现to certify a cheque .@3bz  
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填写支票数额to fill up a cheque 2G)q?_Q4S  
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支票上划线to cross a cheque (GbZt{.  
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开发支票to make out a cheque "&
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签发支票，开立支票to draw a cheque||to issue a cheque &T\,kq>)  
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透支支票to overdraw a cheque PR~9*#"v..  
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背书支票to endorse a cheque C^nTLw;K  
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请付票款||清付票款to pay a cheque||to honour a cheque }+i
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支票退票to dishonour a cheque %)! b254  
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拒付支票to refuse a cheque nv_9Llh=z  
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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 /'Q2TLy=  
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见票即付持票人payable to bearer :XeRc"m<  
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支付指定人payable to order c@/K}  
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已过期||无效out of date||stale 40Hm+Ge  
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请给出票人R/D||refer to drawer %#iu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^F:Bj&0v[  
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文字与数字不一致words and figures differ  95l)w
 
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支票 p d(W(-`8!  
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时间已过account closed ,'&H` h54  
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更改处应加盖印章alterations require initials ^vha4<'-qG  
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时间已过effects not cleared 66-G)+4  
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停止付款payment stopped 3{9d5p|\i  
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支票毁损cheque mutilated y7| 3]>Z  
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汇款||寄钱to remit||to send money MIdV i S.g  
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寄票供取款||支票支付to send a cheque for payment fs0Eb VDF  
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寄款人a remitter D|$Fw5!^k6  
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收款人a remittee pD;fFLvN  
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国外汇票foreign Bill ZQ{-6VCjl  
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国内汇票inland Bill
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跟单汇票documentary bill `T{'ufI4B  
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空头汇票accommodation bill wKKQAM6P1  
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原始汇票original bill qP]1}-  
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改写||换新票据renewed bill VS>xvF  
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即期汇票sight bill||bill on demand d/!\iLF
  
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…days after date||…days after date…日后付款 KD.| oo  
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…months after date||…months after date…月后付款 z
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见票后…日付款…days after sight||…days sight Tl2(%qB  
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见票后…月付款…months after sight||…months sight ) FNn  
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同组票据set of bills "$pbK:  
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单张汇票sola of exchange||sole of exchange [!4xInS  
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远期汇票usance bill||bill at usance wl&T9
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长期汇票long bill R:$E'PSx  
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短期汇票short bill ="v`W'Pd  
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逾期汇票overdue bill M[~{!0Uz g  
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宽限日期days of grace 3&CV!+z  
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电汇telegraphic transfer （T.T） oyr b.lu/  

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邮汇postal order||postal note （Am.）||post office order||money order 3UaW+@  
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本票promissory note （P/N） }Nd1'BVf  
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押汇负责书||押汇保证书letter of hypothecation !Ve0:$  
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副保||抵押品||付属担保物collateral security <g%A2lI  
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担保书trust receipt||letter of indemnity l cHf\~  
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承兑||认付acceptance )WbWp4  
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单张承兑general acceptance >5#}/G&  
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有条件承兑qualified acceptance Qv5fK  
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附条件认付conditional acceptance +^+'.xQ  
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部分认付partial acceptance   QMz=e