[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。   p]0`rf!|  
会计报表statement of account }ZK%
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往来帐目account current 63'm @oZ  
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现在往来帐||存款额current accout q8_(P&  
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销货帐account sales f`:GjA,J$  
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共同计算帐项joint account UAPd["`)y  
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未决帐项outstanding account _tJt eDRY  
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贷方帐项credit account||creditor account kV+^1@"  
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借方帐项debit account||debtor account gE _+r  
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应付帐||应付未付帐account payable h<e  
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应收帐||应收未收帐account receivable JcWp14~e  
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新交易||新帐new account -T,?'J0 2  
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未决帐||老帐old account 2 ^m}5:0  
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现金帐cash account 8cG?p  
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流水帐running account tw_o?9  
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暂记帐||未定帐suspense account 9B!Sv/)y!r  
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过期帐||延滞帐overdue account||pastdue account LqbI/AQ)  
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杂项帐户sundry account 8:$h &aBI  
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详细帐单||明细表detail account C|V7ZL>W  
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呆帐bad account F\ B/q  
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会计项目title of account >v] ^nJl  
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会计薄||帐薄account-book GC')50T J  
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营业报告书||损益计算表account of budiness||business report l7|z]v-  
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借贷细帐||交验帐account rendered =W~7fs  
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明细帐account stated y bhFDx  
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与…银行开立一户头to open an account with L/i'6(="  
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与…银行建立交易to keep account with (Ceruo S  
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继续记帐to keep account w!m4>w  
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与…有交易to have an account with v3DK0MW  
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作成会计帐||有往来帐项to make out an account with p/{%%30ke  
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清算||清理债务to make up an account `y>m >j  
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清洁帐目||与…停止交易to close ones account with z4YDngf=4  
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结帐to close an account -C2!`/
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清理未付款to ask an account||to demand an account ew\:&"@2]w  
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结清差额to balance the account with iQO4IT   
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清算to settle an account||to liquidate an account||to square an account V?OTP&+J%  
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审查帐目||监查帐目to audit an account yV`Tw"p  
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检查帐目to examine an account :?UcD_F  
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转入A的帐户to charge the amount to As account ekY)?$v3  
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以计帐方式付款to pay on account /*;a6S8q  
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代理某人||为某人on ones account||on account of one k>i`G5Dh  
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为自己计算||独立帐目on ones own account p5qfv>E8)  
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由某人收益并负风险on ones account and risk||for ones account and risk ie[X7$@  
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由某人负担for ones account||for account of one ]35
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按某人指示||列入某人帐户by order and for account of one N"<.v6Z  
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列入5月份帐目for May account .Y2H
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编入某中帐项下to pass to the account of||to place to the account of ez9F!1  
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寄出清算书to send in an account||to send in render an account Ohj^Z&j  
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支票薄cheque book Y=|20Y\K  
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支票陈票人cheque drawer D^h! ].3 T  
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持票人cheque holder SIm1fC  
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不记名支票cheque to bearer||bearer cheque ceJ#>Rj  
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记名支票||认人支票cheque to order BI%~0Gj8  
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到期支票antedated cheque i"n_oO  
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未到期支票postdated cheque @,=pG  
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保付支票certified cheque 6 %aaK|0  
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未获兑现支票，退票returned cheque #r"|%nOfY  
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横线支票crossed cheque `Rq|*:LV  
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普通横线general crossing E=,b;S-  
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特别横线special crossing kq(
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空白支票blank cheque EI?8/c  
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失效支票，过期支票stale cheque Z-ci[Zv  
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普通支票open cheque xWa[qCr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ND?
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NRG~ya >  
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支票换现金||兑现to cash a cheque !~F oy F  
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清理票款to clear a cheque rDwd!Jet  
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保证兑现to certify a cheque 8R\6hYJ%F  
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填写支票数额to fill up a cheque :$yOic}y  
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支票上划线to cross a cheque k n3GgdU  
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开发支票to make out a cheque c; .y  
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签发支票，开立支票to draw a cheque||to issue a cheque L!/{ Z  
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透支支票to overdraw a cheque @*op 5qVw  
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背书支票to endorse a cheque Op9+5]XF  
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请付票款||清付票款to pay a cheque||to honour a cheque { }" <  
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支票退票to dishonour a cheque *$('ous8  
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拒付支票to refuse a cheque M6]:^;p'  
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拒付支票to stop payment of a cheque V%M@zd?u.  
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提示要求付款to present for payment a[!:`o1U  
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见票即付持票人payable to bearer H}usL)0&&  
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支付指定人payable to order mI^S%HT  
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已过期||无效out of date||stale N_0B[!B]  
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请给出票人R/D||refer to drawer ub4(g~E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Nfl5tI$U:  
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文字与数字不一致words and figures differ ?Bd6<F-G  
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支票 Nqj5,9 *c  
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时间已过account closed [Z]C
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更改处应加盖印章alterations require initials xUB{{8B:L  
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时间已过effects not cleared ;Z&w"oSJ  
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停止付款payment stopped #4& <d.aw'  
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支票毁损cheque mutilated :rN5HOg^9  
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汇款||寄钱to remit||to send money Ehtb`Ms  
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寄票供取款||支票支付to send a cheque for payment %wmbFj}  
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寄款人a remitter ue!wo-|#G  
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收款人a remittee 
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国外汇票foreign Bill 9Ui|8e~=  
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国内汇票inland Bill 8G_KbS  

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跟单汇票documentary bill [gE2;J0*  
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空头汇票accommodation bill
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原始汇票original bill bB
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改写||换新票据renewed bill %9`\7h7K  
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即期汇票sight bill||bill on demand OC_i,  
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…days after date||…days after date…日后付款 6^hCW`jG  
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…months after date||…months after date…月后付款 Q`[J3-Q*{  
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见票后…日付款…days after sight||…days sight vS+E
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见票后…月付款…months after sight||…months sight 5SwQ9#  
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同组票据set of bills y,vrM WDy  
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单张汇票sola of exchange||sole of exchange o_&*?k*  
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远期汇票usance bill||bill at usance WeRX~  
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长期汇票long bill Wd/m]]W8Q  
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短期汇票short bill xE%sPWbj  
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逾期汇票overdue bill Z2hIoCT  
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宽限日期days of grace 9a lMC  
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电汇telegraphic transfer （T.T） 15tT%TC  
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邮汇postal order||postal note （Am.）||post office order||money order OXCf  
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本票promissory note （P/N） >lIQM3  
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押汇负责书||押汇保证书letter of hypothecation [
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副保||抵押品||付属担保物collateral security pz]#/Ry?  
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担保书trust receipt||letter of indemnity ^
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承兑||认付acceptance sGdlS&08(  
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单张承兑general acceptance slWO\AYiO  
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有条件承兑qualified acceptance ~xSAR;8  
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附条件认付conditional acceptance hwR_<'!  

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部分认付partial acceptance   uO,9h0y0W