[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。   TvE M{  
会计报表statement of account P8B v3  
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往来帐目account current k;w1y(  
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现在往来帐||存款额current accout b<de)MG  
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销货帐account sales vr|9NP]v  
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共同计算帐项joint account Fg)Iw<7_2  
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未决帐项outstanding account #YM5P  
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贷方帐项credit account||creditor account \ %Er%yv)  
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借方帐项debit account||debtor account $R3]y9`?  
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应付帐||应付未付帐account payable .7Zb,r  
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应收帐||应收未收帐account receivable tCAh?nR  
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新交易||新帐new account :?%$
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未决帐||老帐old account zdFO&YHTw  
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现金帐cash account MaDdiyeC  
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流水帐running account q(sEN!^L`  
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暂记帐||未定帐suspense account Atc<xp  
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过期帐||延滞帐overdue account||pastdue account ocCq$%Ka  
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杂项帐户sundry account 6)i4&  
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详细帐单||明细表detail account w U".^ +  
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呆帐bad account "M#A `b  
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会计项目title of account O@*^2 , 6  
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会计薄||帐薄account-book .SZZT0Z  
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营业报告书||损益计算表account of budiness||business report 7i-G5%w7  
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借贷细帐||交验帐account rendered O5X@'.#rU  
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明细帐account stated ,#n$YT7  
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与…银行开立一户头to open an account with &+0WZ#VI  
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与…银行建立交易to keep account with ;t6)(d4z?  
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继续记帐to keep account i&K-|[3{g  
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与…有交易to have an account with IOL5p*:gz  
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作成会计帐||有往来帐项to make out an account with h7? uM^p  
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清算||清理债务to make up an account FaA'%P@  
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清洁帐目||与…停止交易to close ones account with PxAUsY  
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结帐to close an account bM@8[&ta  
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清理未付款to ask an account||to demand an account $!LL  
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结清差额to balance the account with 1yK=Yf%B  
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清算to settle an account||to liquidate an account||to square an account WH

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审查帐目||监查帐目to audit an account Z*Lv!6WS  
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检查帐目to examine an account z~0f[As.  
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转入A的帐户to charge the amount to As account ^v+7IFn  
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以计帐方式付款to pay on account U/j+\Kc~  
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代理某人||为某人on ones account||on account of one hcrx(oJ5  
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为自己计算||独立帐目on ones own account %:=Jr#a  
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由某人收益并负风险on ones account and risk||for ones account and risk R1/87eB
 
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由某人负担for ones account||for account of one >XomjU[srQ  
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按某人指示||列入某人帐户by order and for account of one oP`yBX  
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列入5月份帐目for May account W:XN!  
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编入某中帐项下to pass to the account of||to place to the account of KRN{Ath.  
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寄出清算书to send in an account||to send in render an account N \Wd0b  
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支票薄cheque book %. -nZC  
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支票陈票人cheque drawer AYLCdCoK.  
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持票人cheque holder \y*,N^wu  
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不记名支票cheque to bearer||bearer cheque }5 q
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记名支票||认人支票cheque to order xB&6f")  
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到期支票antedated cheque xK8R![x  
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未到期支票postdated cheque <fLk\ =  
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保付支票certified cheque rH<iUiA?O  
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未获兑现支票，退票returned cheque |NiWr1&i0  
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横线支票crossed cheque cKj6tT"=O  
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普通横线general crossing Y}C~&Ph  
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特别横线special crossing y&.[Nt '+  
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空白支票blank cheque |Gw[vY  
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失效支票，过期支票stale cheque R":nG7o  
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普通支票open cheque hOX$|0i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p,=:Ff}~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \Mv8pU  
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支票换现金||兑现to cash a cheque ({cgak  
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清理票款to clear a cheque {Y9m;b,X  
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保证兑现to certify a cheque bp6 La`+  
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填写支票数额to fill up a cheque  ->-  
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支票上划线to cross a cheque C"/
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开发支票to make out a cheque P,!k^J3:l  
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签发支票，开立支票to draw a cheque||to issue a cheque d8g3hyI5\  
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透支支票to overdraw a cheque oJ`ih&Q8  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque 1,W%t\D  
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支票退票to dishonour a cheque ]k{cPK  
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拒付支票to refuse a cheque <V"'j  
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拒付支票to stop payment of a cheque itD1r?O{pV  
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提示要求付款to present for payment U*k$pp6\b~  
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见票即付持票人payable to bearer KEYM@,'  
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支付指定人payable to order 9A3Q&@,  
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已过期||无效out of date||stale DfV_0
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请给出票人R/D||refer to drawer |=38t8Ge&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .1|'9@]lj4  
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文字与数字不一致words and figures differ q.<q(r  
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支票 FAE>N-brQ  
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时间已过account closed 6tG9PG98q9  
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更改处应加盖印章alterations require initials 4ItXZo  
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时间已过effects not cleared ~`-9i{L  
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停止付款payment stopped XJ@ /r,2  
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支票毁损cheque mutilated 3<JZt.|  
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汇款||寄钱to remit||to send money <o?qpW$,>  
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寄票供取款||支票支付to send a cheque for payment z9dVT'  
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寄款人a remitter g_n=vO('X  
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收款人a remittee DMs|Q$XB  
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国外汇票foreign Bill jH:*x$@ =  
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国内汇票inland Bill &F.lo9JJ  
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跟单汇票documentary bill Ak}l6{ ..  
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空头汇票accommodation bill BO h  
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原始汇票original bill 41C=O@9m  
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改写||换新票据renewed bill ^ul`b  
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即期汇票sight bill||bill on demand #o^E1cI  
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…days after date||…days after date…日后付款 fi,=z  
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…months after date||…months after date…月后付款 `o*eLLk  
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见票后…日付款…days after sight||…days sight )0'O!O  
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见票后…月付款…months after sight||…months sight j<gnh  
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同组票据set of bills v~xG*e  
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单张汇票sola of exchange||sole of exchange VtmUK$k}I  
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远期汇票usance bill||bill at usance WW_X:N~~e\  
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长期汇票long bill L_A|  
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短期汇票short bill vLC&C-f  
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逾期汇票overdue bill of
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宽限日期days of grace mPh;  
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电汇telegraphic transfer （T.T） 'nLv0.7*  
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邮汇postal order||postal note （Am.）||post office order||money order 9QYU J  
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本票promissory note （P/N） W%wS+3Q/  
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押汇负责书||押汇保证书letter of hypothecation W)"q9(T?%  
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副保||抵押品||付属担保物collateral security +X&B'  
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担保书trust receipt||letter of indemnity QO,y/@Ph  
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承兑||认付acceptance Md~ mI8  
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单张承兑general acceptance Ff,M~zn  
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有条件承兑qualified acceptance SUx0!_f*R  
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附条件认付conditional acceptance JE j+>  
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部分认付partial acceptance   |hpm|eZG"h