[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。   ?"g!  
会计报表statement of account #"B\UN  
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往来帐目account current :2EDjW  
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现在往来帐||存款额current accout %rv7Jy   
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销货帐account sales sc}~8T  
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共同计算帐项joint account j-lfMEa$o  
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未决帐项outstanding account t&AFU t\c  
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贷方帐项credit account||creditor account ~ Q.7VDz  
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借方帐项debit account||debtor account FG.em  
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应付帐||应付未付帐account payable 6">+ ~ G  
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应收帐||应收未收帐account receivable uM_wjP  
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新交易||新帐new account PoG-Rqe  
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未决帐||老帐old account #
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现金帐cash account +BETF;0D  
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流水帐running account aX)I3^ar  
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暂记帐||未定帐suspense account 49GkPy#]L=  
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过期帐||延滞帐overdue account||pastdue account ,(qRc(Ho  
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杂项帐户sundry account 0
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详细帐单||明细表detail account V58wU:li  
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呆帐bad account F U_jGwD  
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会计项目title of account $?Yry.2  
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会计薄||帐薄account-book UK595n;P  
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营业报告书||损益计算表account of budiness||business report )Xk0VDNp$/  
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借贷细帐||交验帐account rendered >zw.GwN|  
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明细帐account stated >.Chl$)<  
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与…银行开立一户头to open an account with LxYrl-  
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与…银行建立交易to keep account with }+)fMZz  
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继续记帐to keep account {_7i8c<s=  
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与…有交易to have an account with G/b^|;41  
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作成会计帐||有往来帐项to make out an account with k
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清算||清理债务to make up an account RX
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清洁帐目||与…停止交易to close ones account with T^Y([23  
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结帐to close an account 'm4W}F  
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清理未付款to ask an account||to demand an account ~tBYIkvWT  
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结清差额to balance the account with zbk q  
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清算to settle an account||to liquidate an account||to square an account $})g?Q  
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审查帐目||监查帐目to audit an account OW3sS+y  
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检查帐目to examine an account umiBj)r  
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转入A的帐户to charge the amount to As account 8,C*4y~  
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以计帐方式付款to pay on account 9y<*8bI  
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代理某人||为某人on ones account||on account of one #vti+A~n,4  
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为自己计算||独立帐目on ones own account |4B:<x  
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由某人收益并负风险on ones account and risk||for ones account and risk J l#%uU/sx  

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由某人负担for ones account||for account of one 5N/%v&1  
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按某人指示||列入某人帐户by order and for account of one (9Ux{@$o[  
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列入5月份帐目for May account {>DEsO  
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编入某中帐项下to pass to the account of||to place to the account of mLP.t%?#  
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寄出清算书to send in an account||to send in render an account eU ".3`CtY  
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支票薄cheque book f!I[>&n  
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支票陈票人cheque drawer !g5
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持票人cheque holder lij.N)E  
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不记名支票cheque to bearer||bearer cheque LBM ^9W  
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记名支票||认人支票cheque to order zsX1QN16  
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到期支票antedated cheque ,z;cbsV-{  
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未到期支票postdated cheque Gft%Mq
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保付支票certified cheque 5ymk\Lw  
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未获兑现支票，退票returned cheque $*e2YQdLo  
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横线支票crossed cheque  .E`\MtA  
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普通横线general crossing 7HIeJ  
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特别横线special crossing y
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空白支票blank cheque U#lCj0iUt,  
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失效支票，过期支票stale cheque B Wk/DVue  
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普通支票open cheque aS{|uE]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pmuvg6@h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a L} %2  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque v\c>b:AofD  
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保证兑现to certify a cheque }q_<_lQ  
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填写支票数额to fill up a cheque ,c;Kzp>e  
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支票上划线to cross a cheque WA5&# kg\  
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开发支票to make out a cheque 51#_Vg  
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签发支票，开立支票to draw a cheque||to issue a cheque 1a?!@g)  
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透支支票to overdraw a cheque ohRjvJ'v|  
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背书支票to endorse a cheque P
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请付票款||清付票款to pay a cheque||to honour a cheque tClg*A;|B  
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支票退票to dishonour a cheque AS !?q  
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拒付支票to refuse a cheque GOj-)i/_  
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拒付支票to stop payment of a cheque .?D7dyU l1  
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提示要求付款to present for payment BTlk Etm  
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见票即付持票人payable to bearer i#&z2h-b  
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支付指定人payable to order a_[Eh fE  
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已过期||无效out of date||stale @+;$jRwq  
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请给出票人R/D||refer to drawer yID16
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ Dw|}9;5:A  
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支票 (w&F/ynO:  
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时间已过account closed M\C"5%2Mu  
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更改处应加盖印章alterations require initials fz;iOjr>  
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时间已过effects not cleared /` 9sPR6e  
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停止付款payment stopped _4TH4~cY  
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支票毁损cheque mutilated wNq;;AJ$  
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汇款||寄钱to remit||to send money .b\$MZ"(  
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寄票供取款||支票支付to send a cheque for payment .tkT<o-u<J  
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寄款人a remitter C(S'#cm  
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收款人a remittee "dsU>3u  
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国外汇票foreign Bill *J$=.fF1  
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国内汇票inland Bill ii%+jdi.  
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跟单汇票documentary bill |_}2f  
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空头汇票accommodation bill !h(|\" }  
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原始汇票original bill <WjF*x p  
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改写||换新票据renewed bill ?I/qE='*  
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即期汇票sight bill||bill on demand bKj%s@x  
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…days after date||…days after date…日后付款 SF}<{x_  
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…months after date||…months after date…月后付款 !Gu%U$d  
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见票后…日付款…days after sight||…days sight %7#-%{  
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见票后…月付款…months after sight||…months sight `Ja?fI'H-  
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同组票据set of bills Dq36p${\W  
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单张汇票sola of exchange||sole of exchange 1QcT$8HA  
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远期汇票usance bill||bill at usance %VzKqh  
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长期汇票long bill -+7uy.@cS  
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短期汇票short bill yz-,)GB6  
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逾期汇票overdue bill :N<.?%Kf  
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宽限日期days of grace %/c+`Wd/l$  
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电汇telegraphic transfer （T.T） ]J* ,g,  
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邮汇postal order||postal note （Am.）||post office order||money order #Hvq/7a2R  
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本票promissory note （P/N） HxBm~Lcqy  
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押汇负责书||押汇保证书letter of hypothecation 6vp *9  
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副保||抵押品||付属担保物collateral security 7_wJpTz  
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担保书trust receipt||letter of indemnity p1D[YeF4  
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承兑||认付acceptance )-Ej5'iHr  
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单张承兑general acceptance /({;0 I*!i  

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有条件承兑qualified acceptance 6CC&Z>  
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附条件认付conditional acceptance ~gI{\iNF/  
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部分认付partial acceptance   Bi~:>X\[^6