[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。   s'aV qB  
会计报表statement of account r ctSS:1  
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往来帐目account current { #1j"  
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现在往来帐||存款额current accout S}w.#tyEn  
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销货帐account sales HLSfoQ& )v  
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共同计算帐项joint account fEj9R@u+h  
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未决帐项outstanding account ;;YcuzQI3  
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贷方帐项credit account||creditor account X%a;i6pq  
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借方帐项debit account||debtor account nxyjL)!)0  
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应付帐||应付未付帐account payable Jtp>m?1Ve  
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应收帐||应收未收帐account receivable Q(IJD4  
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新交易||新帐new account 8W~ lU~-  
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未决帐||老帐old account l60ikc4$I  
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现金帐cash account { EA2  
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流水帐running account 7w "sJ  
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暂记帐||未定帐suspense account g-."sniP$g  
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过期帐||延滞帐overdue account||pastdue account o;3j:#3 |  
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杂项帐户sundry account u\`/N hn  
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详细帐单||明细表detail account Ll,I-B Q9  
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呆帐bad account s4(Wp3>3i  
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会计项目title of account W+KF2(lB  
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会计薄||帐薄account-book ]*0(-@  
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营业报告书||损益计算表account of budiness||business report L/~D<V  
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借贷细帐||交验帐account rendered <P-$RX  
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明细帐account stated xWDR726  
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与…银行开立一户头to open an account with gSb,s [p&+  
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与…银行建立交易to keep account with opXDm\  

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继续记帐to keep account t U{\ev$x  
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与…有交易to have an account with b:1 L@8s;  
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作成会计帐||有往来帐项to make out an account with H'Nq#K  
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清算||清理债务to make up an account ~g7m3  
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清洁帐目||与…停止交易to close ones account with _%B/!)v  
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结帐to close an account <!F3s`7~  
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清理未付款to ask an account||to demand an account RkA8  
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结清差额to balance the account with k3>YBf`fC  
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清算to settle an account||to liquidate an account||to square an account s6n`?,vw  
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审查帐目||监查帐目to audit an account `eR 7H>I  
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检查帐目to examine an account Hhl-E:"H`  
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转入A的帐户to charge the amount to As account N=~~EtX  
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以计帐方式付款to pay on account )/>A6A:  
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代理某人||为某人on ones account||on account of one cG
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为自己计算||独立帐目on ones own account %\6Q .V#s  
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由某人收益并负风险on ones account and risk||for ones account and risk ] .mqxf  
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由某人负担for ones account||for account of one  3+U]?7t  
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按某人指示||列入某人帐户by order and for account of one Md&WJ };L  
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列入5月份帐目for May account @D[`Oj)  

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编入某中帐项下to pass to the account of||to place to the account of uQ3[Jz`y  
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寄出清算书to send in an account||to send in render an account J2M(1g)t9  
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支票薄cheque book $[ z y  
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支票陈票人cheque drawer lFq{O;q7}  
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持票人cheque holder (f#b7O-Wn  
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不记名支票cheque to bearer||bearer cheque vHKlLl>*2  
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记名支票||认人支票cheque to order yVJ%+d:6  
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到期支票antedated cheque )!W45"l-3M  
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未到期支票postdated cheque (<c7<_-H  
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保付支票certified cheque UKBJ_r  
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未获兑现支票，退票returned cheque n1v5Q2xw  
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横线支票crossed cheque *_-'/ i  
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普通横线general crossing 7jG(<!,  
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特别横线special crossing X$n(-65  
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空白支票blank cheque oF&l-DHp  
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失效支票，过期支票stale cheque  +cu^%CXT  

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普通支票open cheque (P|pRVO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5"KlRuv%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pox,Im  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque 
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保证兑现to certify a cheque ~aK?cP  
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填写支票数额to fill up a cheque qCQ./"8  
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支票上划线to cross a cheque #;KsJb)N.  
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开发支票to make out a cheque pJIv+  
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签发支票，开立支票to draw a cheque||to issue a cheque si4-3eC  
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透支支票to overdraw a cheque mB '3N;~  
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背书支票to endorse a cheque D
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请付票款||清付票款to pay a cheque||to honour a cheque 5N$E()m$  
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支票退票to dishonour a cheque +|cI:|H>  
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拒付支票to refuse a cheque `TqSQg_l  
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拒付支票to stop payment of a cheque 6rti '  
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提示要求付款to present for payment $"JpFT  
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见票即付持票人payable to bearer yY{kG2b,  
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支付指定人payable to order BcWcdr+}9  
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已过期||无效out of date||stale ?WI3/>:<  
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请给出票人R/D||refer to drawer `|O yRU"EK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _ ; 9!  
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文字与数字不一致words and figures differ =s97Z-  
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支票 _,AzJ^  
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时间已过account closed H!IshZfktn  

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更改处应加盖印章alterations require initials Cr/`
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时间已过effects not cleared .aOnGp  
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停止付款payment stopped V}w;Y?]J  
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支票毁损cheque mutilated O; Y:uHf  
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汇款||寄钱to remit||to send money &fP XU*l4  
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寄票供取款||支票支付to send a cheque for payment `em9T oJV  
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寄款人a remitter m#H3:-h,  
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收款人a remittee Br>Fpe$q4  
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国外汇票foreign Bill DrW#v- d  
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国内汇票inland Bill _1Z=q.sC  
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跟单汇票documentary bill y? (2U6c  
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空头汇票accommodation bill u<ySd?  
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原始汇票original bill ^>4
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改写||换新票据renewed bill }]P4-KqI  
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即期汇票sight bill||bill on demand ]ekk }0  
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…days after date||…days after date…日后付款 ?0 *8RK  
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…months after date||…months after date…月后付款 3Q}$fQ&S  
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见票后…日付款…days after sight||…days sight #PLEPB  
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见票后…月付款…months after sight||…months sight hi=XYC,  
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同组票据set of bills S|AM9*k9  
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单张汇票sola of exchange||sole of exchange lkIn%=Z  
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远期汇票usance bill||bill at usance %9C@ Xl  
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长期汇票long bill FaT
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短期汇票short bill 59uwB('|lH  

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逾期汇票overdue bill \h
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宽限日期days of grace .k{ j]{k  
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电汇telegraphic transfer （T.T） \/7i-B]G7  
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邮汇postal order||postal note （Am.）||post office order||money order 73A)lU.  
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本票promissory note （P/N） .Jb$l$5'w  
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押汇负责书||押汇保证书letter of hypothecation PALl sGlf  
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副保||抵押品||付属担保物collateral security C9n}6Er=,  
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担保书trust receipt||letter of indemnity 3b'tx!tFN  
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承兑||认付acceptance bok.j  
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单张承兑general acceptance Mkp/0|Q*  
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有条件承兑qualified acceptance AEmNHO@%q  
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附条件认付conditional acceptance bo"%0?3n  
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部分认付partial acceptance   c;f!!3&