[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。   `-[|@QNFz  
会计报表statement of account ObSRd$M  
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往来帐目account current d< b,].  
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现在往来帐||存款额current accout g @qrVQv  

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销货帐account sales s}bv o  
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共同计算帐项joint account #T$yQ;eQ  
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未决帐项outstanding account Qgxp q{y  
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贷方帐项credit account||creditor account 1i/&t[  
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借方帐项debit account||debtor account ^n9)rsb  
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应付帐||应付未付帐account payable -d_7 q  
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应收帐||应收未收帐account receivable Cnv?0to2l  
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新交易||新帐new account ,_z"3B)]  
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未决帐||老帐old account [^0 S
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现金帐cash account U o[\1)  
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流水帐running account GBYwS{4  
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暂记帐||未定帐suspense account h?P- :E  
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过期帐||延滞帐overdue account||pastdue account |vtj0,[  
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杂项帐户sundry account d8.A8<wUr  
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详细帐单||明细表detail account IsiBn(1 Z  
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呆帐bad account }6!m Q  
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会计项目title of account @ RP?)*8}&  
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会计薄||帐薄account-book [oOV@GE  
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营业报告书||损益计算表account of budiness||business report B7(bNr  
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借贷细帐||交验帐account rendered tHV+#3h  
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明细帐account stated uZa)N-=b2  

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与…银行开立一户头to open an account with t8.^YTI  
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与…银行建立交易to keep account with mD7kOOMY  
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继续记帐to keep account ~z'Y(qG  
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与…有交易to have an account with ")9jt
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作成会计帐||有往来帐项to make out an account with ?hKpJA'%  
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清算||清理债务to make up an account wQYW5X  
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清洁帐目||与…停止交易to close ones account with uOPLJ? %  
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结帐to close an account mXI'=Vo!S  
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清理未付款to ask an account||to demand an account a}[rk*QmZ  
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结清差额to balance the account with q-qz-cR  
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清算to settle an account||to liquidate an account||to square an account ;Q
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审查帐目||监查帐目to audit an account F!P,%JmI<  
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检查帐目to examine an account o@ @|4 F  
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转入A的帐户to charge the amount to As account w{ Pl  
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以计帐方式付款to pay on account G4uA&"OE  
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代理某人||为某人on ones account||on account of one j|LOg  
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为自己计算||独立帐目on ones own account NMESGNa)z  
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由某人收益并负风险on ones account and risk||for ones account and risk <tdsUh:?&  
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由某人负担for ones account||for account of one 9[h8Dy  
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按某人指示||列入某人帐户by order and for account of one py6O\` \  
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列入5月份帐目for May account x^McUfdr|  
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编入某中帐项下to pass to the account of||to place to the account of h;A~:}c,  
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寄出清算书to send in an account||to send in render an account 8:K_S a%  
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支票薄cheque book czK}F/Sg`  
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支票陈票人cheque drawer Gn;^]8d  
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持票人cheque holder ^G "Qp8 "  
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不记名支票cheque to bearer||bearer cheque )"%J~:`h}  
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记名支票||认人支票cheque to order NK Rm#  
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到期支票antedated cheque .f|)od[  
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未到期支票postdated cheque zek>]l`!  
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保付支票certified cheque i0~Af`v  
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未获兑现支票，退票returned cheque 6Q_ZP#oAV  
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横线支票crossed cheque 8&CQx*  
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普通横线general crossing !PgwFJ  
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特别横线special crossing Ged} qXn  
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空白支票blank cheque  p+-IvU  
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失效支票，过期支票stale cheque lkJe7 +s  
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普通支票open cheque `chD*@76I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q'YakEv >=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H(Y1%@  
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支票换现金||兑现to cash a cheque Lz!H@)-mr  
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清理票款to clear a cheque x+v&3YF
 
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保证兑现to certify a cheque #k,.xMJ~  
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填写支票数额to fill up a cheque ;WgzR_'!'  
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支票上划线to cross a cheque #"C
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开发支票to make out a cheque Q]OR0-6<.  
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签发支票，开立支票to draw a cheque||to issue a cheque X.ZG-TC  
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透支支票to overdraw a cheque Nw%^Gs<~  
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背书支票to endorse a cheque ($gmN 4  
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请付票款||清付票款to pay a cheque||to honour a cheque @c }Gw;e  
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支票退票to dishonour a cheque 65tsJ"a<  
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拒付支票to refuse a cheque "B9zQ,[Q  
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拒付支票to stop payment of a cheque Q+'fTmT[,  
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提示要求付款to present for payment ^ '_Fd  
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见票即付持票人payable to bearer oWggh3eXk  
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已过期||无效out of date||stale Ifq|MZ\  
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请给出票人R/D||refer to drawer bNoZ{ 7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C*Qx  
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文字与数字不一致words and figures differ :ra[e(l9  
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时间已过account closed dhuIVBp!!e  
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时间已过effects not cleared eqpnh^0}d  
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停止付款payment stopped 0%3T'N%  
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支票毁损cheque mutilated ^{g+HFTA@  
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汇款||寄钱to remit||to send money <"S/M]9  
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寄票供取款||支票支付to send a cheque for payment IZ]L.0,  
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寄款人a remitter 3N{ ZX{}  
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收款人a remittee [_p&,$z8[  
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国外汇票foreign Bill ~|e H8@o  
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国内汇票inland Bill v=+>ids  
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跟单汇票documentary bill O[&G6+  
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空头汇票accommodation bill 79MB_Is]s  
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原始汇票original bill Xdc>Z\0V  
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改写||换新票据renewed bill *:V"C\`^n  
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即期汇票sight bill||bill on demand Z9 tjo1X  
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…days after date||…days after date…日后付款 M7n|Z{?(  
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…months after date||…months after date…月后付款 K)t+lJ  
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见票后…日付款…days after sight||…days sight vc(6lN9>  
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见票后…月付款…months after sight||…months sight {EGm6WSQ^  
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同组票据set of bills w0^T-O`<  
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单张汇票sola of exchange||sole of exchange 9rsty{J8  
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远期汇票usance bill||bill at usance n/5)}( }K
 
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长期汇票long bill C0F#PXUy  
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短期汇票short bill ye)CfP=ID\  
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逾期汇票overdue bill ~Xg@,?Zr  
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宽限日期days of grace lT3,G#(  
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电汇telegraphic transfer （T.T） Svo gvn  
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邮汇postal order||postal note （Am.）||post office order||money order 8*^Q#;^~99  
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本票promissory note （P/N） dkC[
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押汇负责书||押汇保证书letter of hypothecation S/|'ggC  
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副保||抵押品||付属担保物collateral security NGlX%j4j  
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担保书trust receipt||letter of indemnity zM^ux!T=  
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承兑||认付acceptance MH`H[2<\!,  
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单张承兑general acceptance VrA9}"1x~*  
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有条件承兑qualified acceptance n_%JXm#\  
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附条件认付conditional acceptance ) w.cCDL c  
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部分认付partial acceptance   `Njv#K} U