[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。   QFIdp R.  
会计报表statement of account cF_`m  
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往来帐目account current a #?%I#  
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现在往来帐||存款额current accout Sai_rNRWB  
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销货帐account sales u9}}}UN!  
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共同计算帐项joint account ("o<D{A  
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未决帐项outstanding account |{cdXbr  
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贷方帐项credit account||creditor account ^sd+s ~xx  
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借方帐项debit account||debtor account "t~I;%$[  
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应付帐||应付未付帐account payable z~+_sTu  
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应收帐||应收未收帐account receivable ,7SLc+  
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新交易||新帐new account A{\7HV5  
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未决帐||老帐old account 6G7B&"&  

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现金帐cash account b|n%l5 1  
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流水帐running account rAIX(2@cR_  
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暂记帐||未定帐suspense account $iDatQ[  
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过期帐||延滞帐overdue account||pastdue account HD ?z  
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杂项帐户sundry account 7xB#)o53  
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详细帐单||明细表detail account B~-VGT2o  
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呆帐bad account tz j]c  
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会计项目title of account ?0hk~8c  
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会计薄||帐薄account-book r.xGvo{iY  
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营业报告书||损益计算表account of budiness||business report ss T o?WL|  
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借贷细帐||交验帐account rendered &E.0!BuqV  
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明细帐account stated qnyFRPC  
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与…银行开立一户头to open an account with SEr\ u#  
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与…银行建立交易to keep account with %FT F  
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继续记帐to keep account z[0L?~$  
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与…有交易to have an account with m=z-}T5y!T  
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作成会计帐||有往来帐项to make out an account with OQ 5{#  
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清算||清理债务to make up an account }(Nb]_H  
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清洁帐目||与…停止交易to close ones account with V7N8m<Tf  
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结帐to close an account 9j49#wG0"B  
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清理未付款to ask an account||to demand an account 5Jp@n .  
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结清差额to balance the account with  
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清算to settle an account||to liquidate an account||to square an account 8 fVI33  
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审查帐目||监查帐目to audit an account #i7!  
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检查帐目to examine an account I=x  
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转入A的帐户to charge the amount to As account "}\z7^.W>  
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以计帐方式付款to pay on account pb{'t2kk  
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代理某人||为某人on ones account||on account of one I=D`:u\H  
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为自己计算||独立帐目on ones own account 7eQ7\, ^H  
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由某人收益并负风险on ones account and risk||for ones account and risk  3iV/7~ O  
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由某人负担for ones account||for account of one }qc[ysDK]  
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按某人指示||列入某人帐户by order and for account of one `;hsOfo  
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列入5月份帐目for May account T d4/3k  
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编入某中帐项下to pass to the account of||to place to the account of "o<:[c9/  
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寄出清算书to send in an account||to send in render an account 7T_g?!sdMh  
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支票薄cheque book MZ=U} &F  
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支票陈票人cheque drawer Q7"KgqpQ3  
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持票人cheque holder 6: -qL}  
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不记名支票cheque to bearer||bearer cheque j:) (`  
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记名支票||认人支票cheque to order $aE%W? \  
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到期支票antedated cheque &:akom8  
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未到期支票postdated cheque E|6X.Ny]   
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保付支票certified cheque !uO|1 b  
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未获兑现支票，退票returned cheque B964#4& 9  
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横线支票crossed cheque aODOc J N  
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普通横线general crossing HQ/PHUg2  
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特别横线special crossing 1
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空白支票blank cheque Wj.)wr!  
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失效支票，过期支票stale cheque ,dzbI{@6  
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普通支票open cheque 1i bQ'bZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KM< M^l_Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >@h0@N  
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支票换现金||兑现to cash a cheque 4?jhZLBU  
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清理票款to clear a cheque AGK+~EjL@  
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保证兑现to certify a cheque YA{Kgc^  
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填写支票数额to fill up a cheque G\jr^d\  
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支票上划线to cross a cheque F3';oyy  
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开发支票to make out a cheque 0IQu6 X
 
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签发支票，开立支票to draw a cheque||to issue a cheque z_A%>E4  
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透支支票to overdraw a cheque FCqs'   
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背书支票to endorse a cheque g6 7*Bs  
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请付票款||清付票款to pay a cheque||to honour a cheque .Ddl.9p5  
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支票退票to dishonour a cheque 6"&&s  
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拒付支票to refuse a cheque -pg7>vOq  
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拒付支票to stop payment of a cheque :*}tkr4&eh  
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提示要求付款to present for payment bs_I{bCu?  
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见票即付持票人payable to bearer H(?z?2b p  
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支付指定人payable to order /SN .M6~  
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已过期||无效out of date||stale &w/aQs~  
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请给出票人R/D||refer to drawer $Fd9iJ!k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3z~zcQ^\  
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文字与数字不一致words and figures differ *pI3"_  
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支票 EkXns%][L  
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时间已过account closed WdIr3  
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更改处应加盖印章alterations require initials OmKT}D~ 4  
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时间已过effects not cleared TS=p8@w}  
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停止付款payment stopped |y;+xEl6  
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支票毁损cheque mutilated b/O~f8t  
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汇款||寄钱to remit||to send money B8B^@   
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寄票供取款||支票支付to send a cheque for payment WnHf)(J`"  
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寄款人a remitter PiAA,  
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收款人a remittee :ykQ[d`:|  
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国外汇票foreign Bill m0un=>{  
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国内汇票inland Bill 52-^HV  
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跟单汇票documentary bill ::adT=  
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空头汇票accommodation bill uX`Jc:1q3  
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原始汇票original bill _!w# {5~  
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改写||换新票据renewed bill B8[H><)o\y  
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即期汇票sight bill||bill on demand |{ *ce<ip5  
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…days after date||…days after date…日后付款 [f- #pew  
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…months after date||…months after date…月后付款 ^#gGA_H  
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见票后…日付款…days after sight||…days sight H(n_g QAX  
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见票后…月付款…months after sight||…months sight l^"g
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同组票据set of bills dR $@vDm  
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单张汇票sola of exchange||sole of exchange 2BRY2EF  
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远期汇票usance bill||bill at usance [&)9|EV  
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长期汇票long bill Y}e$5  
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短期汇票short bill qRB&R$  
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逾期汇票overdue bill se7_:0+w  
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宽限日期days of grace e$Md?Pq  
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电汇telegraphic transfer （T.T） W\FKAvS  
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邮汇postal order||postal note （Am.）||post office order||money order d+"KXt5CV  
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本票promissory note （P/N） /m9t2,KB  
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押汇负责书||押汇保证书letter of hypothecation P_Po g^  
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副保||抵押品||付属担保物collateral security &X +@,!  
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担保书trust receipt||letter of indemnity 1AA(qE  
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承兑||认付acceptance $F\&?B1.  
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单张承兑general acceptance 9$S2:2(G  
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有条件承兑qualified acceptance p72 +:I  
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附条件认付conditional acceptance ~+^,o_hT  
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部分认付partial acceptance   y$\K@B4