[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。   +HT?>k  
会计报表statement of account ?/}N  
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往来帐目account current n&%0G2m:  
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现在往来帐||存款额current accout "wR1=&gk  
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销货帐account sales XW.k%H4@  
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共同计算帐项joint account nv<t$r  
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未决帐项outstanding account `x`zv1U  
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贷方帐项credit account||creditor account q2P_37  
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借方帐项debit account||debtor account :*ZijN*{)$  
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应付帐||应付未付帐account payable eH V#Mey[  
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应收帐||应收未收帐account receivable 4F"%X&$  
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新交易||新帐new account <TTBIXV  
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未决帐||老帐old account J|F!$m{  
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现金帐cash account /BN=Kl]  
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流水帐running account 29l bOi  
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暂记帐||未定帐suspense account yFn~rv
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过期帐||延滞帐overdue account||pastdue account * H~=
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杂项帐户sundry account Qp7F3,/#  
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详细帐单||明细表detail account OnU-FX<  
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呆帐bad account .<E7Ey#  
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会计项目title of account *7=`]w5k1  
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会计薄||帐薄account-book c[V.j+Iy#^  
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营业报告书||损益计算表account of budiness||business report =.OzpV)=V  
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借贷细帐||交验帐account rendered x3( ->?)D  
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明细帐account stated sxS%1hp3  
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与…银行开立一户头to open an account with yye5GVY$  
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与…银行建立交易to keep account with wW8[t8%43  
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继续记帐to keep account c10$5V&@  
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与…有交易to have an account with ycwkF$7  
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作成会计帐||有往来帐项to make out an account with Ud 2Tn*QmI  
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清算||清理债务to make up an account .)Pul|)d  
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清洁帐目||与…停止交易to close ones account with h{H*k#>  
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结帐to close an account GD'Z"rhI  
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清理未付款to ask an account||to demand an account lN8l71N^  
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结清差额to balance the account with B"\9slX  
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清算to settle an account||to liquidate an account||to square an account RLL%l  
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审查帐目||监查帐目to audit an account 1E'PSq  
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检查帐目to examine an account bd-iog(  
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转入A的帐户to charge the amount to As account >SLmlK  
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以计帐方式付款to pay on account %.]#3tW  
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代理某人||为某人on ones account||on account of one #"?pY5 ("  
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为自己计算||独立帐目on ones own account {fHY[8su0  
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由某人收益并负风险on ones account and risk||for ones account and risk OI"g-+~  
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由某人负担for ones account||for account of one jAue+tB  
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按某人指示||列入某人帐户by order and for account of one s]0 J'UN  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of VS ;y  
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寄出清算书to send in an account||to send in render an account Mp!1xx  
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支票薄cheque book LklE,W  
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支票陈票人cheque drawer cJ@fJ|  
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持票人cheque holder LVm']_
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不记名支票cheque to bearer||bearer cheque 9+ @z:j  
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记名支票||认人支票cheque to order hEZo{0:b"  
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到期支票antedated cheque sb3z8:r  
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未到期支票postdated cheque
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保付支票certified cheque 7G;1n0m-T  
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未获兑现支票，退票returned cheque _K{-1ZYsi  
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横线支票crossed cheque "s]  
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普通横线general crossing `+vQ5l$;L  
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特别横线special crossing Nl,iz_2]  
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空白支票blank cheque _w%:PnO  
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失效支票，过期支票stale cheque q2
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普通支票open cheque pp1Kor  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rr(kFQ"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Tmu2G/yi  
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支票换现金||兑现to cash a cheque R)$]r>YZF  
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清理票款to clear a cheque 62.Cq!~  
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保证兑现to certify a cheque l:u1P  
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填写支票数额to fill up a cheque #hs&)6Sf  
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支票上划线to cross a cheque )g $T%  
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开发支票to make out a cheque ?y>v"1+  
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签发支票，开立支票to draw a cheque||to issue a cheque l<S3<'&  
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透支支票to overdraw a cheque ngd4PN>{4  
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背书支票to endorse a cheque ;O,&MR{;|n  
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请付票款||清付票款to pay a cheque||to honour a cheque `O.pT{Lf  
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支票退票to dishonour a cheque \7xc*v [  
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拒付支票to refuse a cheque .Q@]+&`|}i  
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拒付支票to stop payment of a cheque ErsJWp  
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提示要求付款to present for payment Y}yh6r;i  
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见票即付持票人payable to bearer  } MP_  
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支付指定人payable to order KqaEHL  
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已过期||无效out of date||stale ?=kH}'igq  
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请给出票人R/D||refer to drawer fG.6S"|M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds duCXCX^n T  
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文字与数字不一致words and figures differ !|ic{1!_  
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支票 0PU
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时间已过account closed w0<1=;_%  
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更改处应加盖印章alterations require initials ('=Q[ua7-(  
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时间已过effects not cleared S^i<_?nwg  
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停止付款payment stopped zj1_#=]  
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支票毁损cheque mutilated nC9xN  
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汇款||寄钱to remit||to send money a)/ }T  
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寄票供取款||支票支付to send a cheque for payment )OQih+#?W  
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寄款人a remitter R&L^+?  
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收款人a remittee ~\7peH%  
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国外汇票foreign Bill jsw0"d(  
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国内汇票inland Bill 4Mjcx.21  
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跟单汇票documentary bill ~5_>$7L>  
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空头汇票accommodation bill PZCOJK
 
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原始汇票original bill uJt*> ;Kp  
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改写||换新票据renewed bill <0^L L  
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即期汇票sight bill||bill on demand !>QD42  
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…days after date||…days after date…日后付款 N:7; c}~  
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…months after date||…months after date…月后付款 ~z*A%vp6ER  
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见票后…日付款…days after sight||…days sight 9A9yZlt  
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见票后…月付款…months after sight||…months sight #~>ykuq  
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同组票据set of bills P[bj{lo  
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单张汇票sola of exchange||sole of exchange ~xP4}gs1  
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远期汇票usance bill||bill at usance *1clPK  
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长期汇票long bill 0]^ke:(#  
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短期汇票short bill TbPTgE *  
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逾期汇票overdue bill MehMhH Y  
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宽限日期days of grace .q^+llM  
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电汇telegraphic transfer （T.T） nVVQ^i}`G  
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邮汇postal order||postal note （Am.）||post office order||money order  wN 4N2  
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本票promissory note （P/N） chr^ >%Q_  
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押汇负责书||押汇保证书letter of hypothecation `78:TU~5S  
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副保||抵押品||付属担保物collateral security Dy[_Ix/Y,  
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担保书trust receipt||letter of indemnity %kRQ9I".  
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承兑||认付acceptance 9+o`/lk1  
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单张承兑general acceptance 18xT2f  
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有条件承兑qualified acceptance SQ_w~'(  
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附条件认付conditional acceptance vCB0x:
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部分认付partial acceptance   mjwh40x.o