[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。   Za:j;u Y  
会计报表statement of account Nc:s+ o  
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往来帐目account current vF27+/2+R  
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现在往来帐||存款额current accout AQ~ xjU  
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销货帐account sales 1$>+rW{a  
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共同计算帐项joint account }t H$:Z  
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未决帐项outstanding account F$7!j$ Z  
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贷方帐项credit account||creditor account .xRdKt!p  
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借方帐项debit account||debtor account NAR6 q{c  
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应付帐||应付未付帐account payable /(dP)ysc  
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应收帐||应收未收帐account receivable  @>2pY_  
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新交易||新帐new account  Gl~l  
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未决帐||老帐old account (80m'.X  
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现金帐cash account 86ao{l6lC  
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流水帐running account `Q@7,z=f  
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暂记帐||未定帐suspense account !_Lmrs  
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过期帐||延滞帐overdue account||pastdue account t>j_C{X1(  
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杂项帐户sundry account Y ;Ym= n'  
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详细帐单||明细表detail account pKSCC"i&j  
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呆帐bad account '.A!IGsj  
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会计项目title of account !<[+u  
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会计薄||帐薄account-book bvox7V>  
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营业报告书||损益计算表account of budiness||business report jPh<VVQ$@  
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借贷细帐||交验帐account rendered {R1]tGOf  
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明细帐account stated ^~4]"J};M  
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与…银行开立一户头to open an account with P RhC1#  
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与…银行建立交易to keep account with = 0 ~4k#  
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继续记帐to keep account Gek?+|m  
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与…有交易to have an account with yF)o_OA[uR  
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作成会计帐||有往来帐项to make out an account with z"@^'{.l  
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清算||清理债务to make up an account 2?,Jn&i5  
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清洁帐目||与…停止交易to close ones account with ?2@^O=I  
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结帐to close an account h,LSqjf"  
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清理未付款to ask an account||to demand an account I;4quFBlMu  
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结清差额to balance the account with PT>b%7Of  
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清算to settle an account||to liquidate an account||to square an account /?.?1-HM  
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审查帐目||监查帐目to audit an account !)a_@d.;i  
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检查帐目to examine an account IMM;LC%rD9  
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转入A的帐户to charge the amount to As account 3kxo1eb  
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以计帐方式付款to pay on account w:\} B'u  
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代理某人||为某人on ones account||on account of one Q [OwP  
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为自己计算||独立帐目on ones own account GvVkb=="  
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由某人收益并负风险on ones account and risk||for ones account and risk EL,k z8  
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由某人负担for ones account||for account of one xpdpD  
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按某人指示||列入某人帐户by order and for account of one FJvY`zqB  
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列入5月份帐目for May account [t4v/vQ T  
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编入某中帐项下to pass to the account of||to place to the account of (?e%w}  
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寄出清算书to send in an account||to send in render an account 5FOMh"!z\  
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支票薄cheque book j_JY[sex  
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支票陈票人cheque drawer a=2.Y?  
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持票人cheque holder G)amng/  
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不记名支票cheque to bearer||bearer cheque b,'O|s]"Sc  
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记名支票||认人支票cheque to order +d3|Up8=  
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到期支票antedated cheque KlT:&1SB9  
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未到期支票postdated cheque re*}a)iL  
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保付支票certified cheque ,iV%{*p]  
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未获兑现支票，退票returned cheque t\,Y<9{w  
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横线支票crossed cheque O=jLZ2os  
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普通横线general crossing F{x+1hct0  
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特别横线special crossing BgXZr,?  
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空白支票blank cheque 0q5J)l:  
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失效支票，过期支票stale cheque >M#@vIo?<6  
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普通支票open cheque !FgZI4?/Y=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :|bL2T@>[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mOJdx-q?r  
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支票换现金||兑现to cash a cheque PSJj$bt;<+  
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清理票款to clear a cheque %m Q&pk  
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保证兑现to certify a cheque %2:UsI  
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填写支票数额to fill up a cheque +mrLMbBiD  
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支票上划线to cross a cheque '#c#.O  
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开发支票to make out a cheque 9JdJn>  
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签发支票，开立支票to draw a cheque||to issue a cheque Mst%]@TG  
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透支支票to overdraw a cheque /%cDX:7X  
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背书支票to endorse a cheque '=;e# C`<{  
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请付票款||清付票款to pay a cheque||to honour a cheque `!cdxKLR  
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支票退票to dishonour a cheque 9"^ib9M  
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拒付支票to refuse a cheque ';G/,wB?`  
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拒付支票to stop payment of a cheque fYuSfB+<  
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提示要求付款to present for payment _1?uAQ3,  
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见票即付持票人payable to bearer s 4rva G@a  
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支付指定人payable to order Rng-o!   
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已过期||无效out of date||stale SOG(&)b  
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请给出票人R/D||refer to drawer  p[&Jl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3]1 !g6  
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文字与数字不一致words and figures differ r]LP=K1  
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支票 nN$.^!;&  
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时间已过account closed *[cCY!+Qy  
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时间已过effects not cleared q;R&valn  
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停止付款payment stopped k
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支票毁损cheque mutilated ]LsT  
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汇款||寄钱to remit||to send money QpzdlB44l  
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寄票供取款||支票支付to send a cheque for payment F+VNrt-  
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寄款人a remitter 3Yx'/=]  
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收款人a remittee Jo qhmn$j  

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国外汇票foreign Bill m{>"  
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国内汇票inland Bill ekfa"X_  
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跟单汇票documentary bill k5%)  
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空头汇票accommodation bill NG\'Ii:-J  
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原始汇票original bill &RuTq6)r  
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改写||换新票据renewed bill Xsn M}  
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即期汇票sight bill||bill on demand V]]!0ugvk(  
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…days after date||…days after date…日后付款 V"gKk$j7  
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…months after date||…months after date…月后付款 K)1Lg?j  
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见票后…日付款…days after sight||…days sight PGZe'r1E9  
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见票后…月付款…months after sight||…months sight J pj[.Sq  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange AfZGI'%4[a  
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远期汇票usance bill||bill at usance ^G5fs'd  
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长期汇票long bill ]A\qI>,  
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短期汇票short bill iYdg1  
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逾期汇票overdue bill |Ul4n@+2  
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宽限日期days of grace S@ y! 0,  
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电汇telegraphic transfer （T.T） RZ9_*Lq7+  
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邮汇postal order||postal note （Am.）||post office order||money order U(~Nmo'  
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本票promissory note （P/N） =:TQ_>$Nc2  
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押汇负责书||押汇保证书letter of hypothecation 'Vhnio;qC  
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副保||抵押品||付属担保物collateral security gA5DEit  
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担保书trust receipt||letter of indemnity AGx(IK/_  
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承兑||认付acceptance QdD@[  
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单张承兑general acceptance '1G0YfG}n  
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有条件承兑qualified acceptance Pi%-bD/w  
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附条件认付conditional acceptance F=UW[zy/[  

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部分认付partial acceptance   /pGx!