[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。   3{~hRd  
会计报表statement of account )Z"7^i  
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往来帐目account current Zb8i
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现在往来帐||存款额current accout S ^2'O7uj  
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销货帐account sales )` 
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共同计算帐项joint account Sr%~ 5Q[W  
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未决帐项outstanding account ApjLY58=  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account OjyS ?YY)b  
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应付帐||应付未付帐account payable |oPqX %?  
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应收帐||应收未收帐account receivable D[:7B:i  
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新交易||新帐new account Qh?q0VKU^  
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未决帐||老帐old account ;cxYX/fJ  
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现金帐cash account i|.!*/qF  
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流水帐running account AUzJ:([V  
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暂记帐||未定帐suspense account wz>j>e6k`  
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过期帐||延滞帐overdue account||pastdue account - wvJZ  

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杂项帐户sundry account :%!=Ej.J  
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详细帐单||明细表detail account Gd:fWz(  
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呆帐bad account +%
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会计项目title of account /!jn$4fd:  
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会计薄||帐薄account-book GMB%
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营业报告书||损益计算表account of budiness||business report !{r Gt`y  
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借贷细帐||交验帐account rendered .NwHr6/s*  
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明细帐account stated <@@.~Qm'  
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与…银行开立一户头to open an account with Y7!,s-v4W  
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与…银行建立交易to keep account with eUx|_*`  
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继续记帐to keep account U,aV{qz  
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与…有交易to have an account with Yl>@(tu)|  
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作成会计帐||有往来帐项to make out an account with ze!7qeW  
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清算||清理债务to make up an account R9fM9  
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清洁帐目||与…停止交易to close ones account with o}Dy\UfU  
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结帐to close an account vMj"%  
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清理未付款to ask an account||to demand an account Z5_U D  
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结清差额to balance the account with |HhUU1!  
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清算to settle an account||to liquidate an account||to square an account $>]7NT
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审查帐目||监查帐目to audit an account *d?,i-Q.+  
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检查帐目to examine an account f9X*bEl9;`  
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转入A的帐户to charge the amount to As account WF sa8qv  
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以计帐方式付款to pay on account !T#~.QP4  
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代理某人||为某人on ones account||on account of one .@gv}`>  
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为自己计算||独立帐目on ones own account ZlUd^6|:3  

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由某人收益并负风险on ones account and risk||for ones account and risk A8dIL5  
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由某人负担for ones account||for account of one zdlysr#  
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按某人指示||列入某人帐户by order and for account of one C;-9_;&  
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列入5月份帐目for May account /60 8P:U  
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编入某中帐项下to pass to the account of||to place to the account of "\Zsr6y  
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寄出清算书to send in an account||to send in render an account 1 `hj]@.]  
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支票薄cheque book =6y4*f  
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支票陈票人cheque drawer "t$c'`  
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持票人cheque holder wR@&C\}9  
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不记名支票cheque to bearer||bearer cheque Uo>pV9xRG  
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记名支票||认人支票cheque to order Km7HB!=<  
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到期支票antedated cheque ,_ }  
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未到期支票postdated cheque D/[(}o(  
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保付支票certified cheque G;#-CT  
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未获兑现支票，退票returned cheque \0?^%CD+@  
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横线支票crossed cheque }q7rR:g  
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普通横线general crossing QT)D|]bH  
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特别横线special crossing H <7r  
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空白支票blank cheque 7L2$(
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失效支票，过期支票stale cheque u By[x 0  
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普通支票open cheque \o}m]v i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aLa{zB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B 'sgCU  
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支票换现金||兑现to cash a cheque IXQxjqd^  
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清理票款to clear a cheque Rb!V{jQ  
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保证兑现to certify a cheque {|:ro!&  
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填写支票数额to fill up a cheque kF,_o/Jc  
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支票上划线to cross a cheque Nj~3FL  
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开发支票to make out a cheque TDqH"q0  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque g+:Go9k!F  
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背书支票to endorse a cheque )c; YR}tC  
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请付票款||清付票款to pay a cheque||to honour a cheque R}T8cVxc  
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支票退票to dishonour a cheque m N& G  
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拒付支票to refuse a cheque ,SVl>~!  
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拒付支票to stop payment of a cheque Q"(*SA+-|  
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提示要求付款to present for payment \H&8.<HJ  
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见票即付持票人payable to bearer 50E?K!  
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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 >;NiG)Z  
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请给出票人R/D||refer to drawer #`5>XfbmQ(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tbm/gOBw  
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文字与数字不一致words and figures differ ]fdxpqz  
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支票 12TX_0  
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时间已过account closed Co^^rd@  
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时间已过effects not cleared ?#o
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停止付款payment stopped c*DBa]u2  
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支票毁损cheque mutilated m+=L}[  
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汇款||寄钱to remit||to send money pkEx.R)  
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寄票供取款||支票支付to send a cheque for payment .qfU^AHA  
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寄款人a remitter M}\p/r=  
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收款人a remittee 'XP  
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国外汇票foreign Bill V: P  
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国内汇票inland Bill fb_q2p} G  
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跟单汇票documentary bill )F3>  
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空头汇票accommodation bill "YoFUfaNg  
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原始汇票original bill fIii  
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改写||换新票据renewed bill -oB`v'  
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即期汇票sight bill||bill on demand fK;I0J  
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…days after date||…days after date…日后付款 *zl-R*bM$  
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…months after date||…months after date…月后付款 $&KiN82,  
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见票后…日付款…days after sight||…days sight J 7]LMw7  
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见票后…月付款…months after sight||…months sight N7#,x9+E  
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同组票据set of bills Q'c[yu  
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单张汇票sola of exchange||sole of exchange 8c'5P  
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远期汇票usance bill||bill at usance c'uD K>  
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长期汇票long bill yCZ[z A  
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短期汇票short bill ^k4 n  
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逾期汇票overdue bill 4S*7*ak{  
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宽限日期days of grace b*dEX%H8sf  
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电汇telegraphic transfer （T.T） 0&2eiMKG?n  
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邮汇postal order||postal note （Am.）||post office order||money order d1hXzJs  
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本票promissory note （P/N） @+(a{%~7y  
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押汇负责书||押汇保证书letter of hypothecation m"tke'a  
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副保||抵押品||付属担保物collateral security ~_W>ND  
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担保书trust receipt||letter of indemnity )ioIn`g^-  
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承兑||认付acceptance 9<6Hs3|.!  
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单张承兑general acceptance 73tWeZ8rvx  
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有条件承兑qualified acceptance Uiu9o]n  
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附条件认付conditional acceptance (h>+ivf|  
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部分认付partial acceptance   'w!8`LPu