[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。   1=,y+Xpw  
会计报表statement of account
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往来帐目account current LlS~J K  
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现在往来帐||存款额current accout &YcOmI/MM  
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销货帐account sales @SyL1yFX  
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共同计算帐项joint account I!Z"X&  
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未决帐项outstanding account @OGG]0 J  
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贷方帐项credit account||creditor account GKjtX?~1  
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借方帐项debit account||debtor account @g4o8nH}  
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应付帐||应付未付帐account payable Wy*+8~@A  
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应收帐||应收未收帐account receivable dq`{fqGl  
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新交易||新帐new account \D(3~y>  
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未决帐||老帐old account * Ogf6  
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现金帐cash account oI[

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流水帐running account jx}'M$TA  
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暂记帐||未定帐suspense account BWy-R6br  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account (lV
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详细帐单||明细表detail account {yWL|:#K  
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呆帐bad account qbfX(`nS  
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会计项目title of account VGD~) z57  
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会计薄||帐薄account-book \ *[Ht!y  
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营业报告书||损益计算表account of budiness||business report 8R!-,I"$  
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借贷细帐||交验帐account rendered \f? K74  
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明细帐account stated 8+}rm6Y+  
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与…银行开立一户头to open an account with pXO09L/nv  
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与…银行建立交易to keep account with /qy6YF8;y  
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继续记帐to keep account n4S `k%CI  
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与…有交易to have an account with }k-8PG =  
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作成会计帐||有往来帐项to make out an account with r/'!#7dLG-  
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清算||清理债务to make up an account xH:L6K/c  
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清洁帐目||与…停止交易to close ones account with ^.8~}TT-U  
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结帐to close an account XJeW hk3R9  
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清理未付款to ask an account||to demand an account UMRF
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结清差额to balance the account with a)pc+w#  
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清算to settle an account||to liquidate an account||to square an account ?K7uy5Y  
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审查帐目||监查帐目to audit an account 4RVqfD  
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检查帐目to examine an account g@!U^mr*3  
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转入A的帐户to charge the amount to As account BZQ}c<Nl  
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以计帐方式付款to pay on account d~~, 5E  
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代理某人||为某人on ones account||on account of one Pp!4Ak4TT9  
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为自己计算||独立帐目on ones own account 2T+-[}*  
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由某人收益并负风险on ones account and risk||for ones account and risk hJxL|5Uo  
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由某人负担for ones account||for account of one f#:3TJV  
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按某人指示||列入某人帐户by order and for account of one C`_/aR6  
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列入5月份帐目for May account >R]M:Wx  
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编入某中帐项下to pass to the account of||to place to the account of HJ]v-  
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寄出清算书to send in an account||to send in render an account }~zDcj_  
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支票薄cheque book }_KzF~  
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支票陈票人cheque drawer )M0(vog  
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持票人cheque holder BH {z
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不记名支票cheque to bearer||bearer cheque sc+%v1Y#}  
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记名支票||认人支票cheque to order ")MHP~ ?  
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到期支票antedated cheque >xo<i8<Miv  
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未到期支票postdated cheque Kt*b) <  
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保付支票certified cheque @>46.V{P}B  
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未获兑现支票，退票returned cheque :a)RMp+^0  
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横线支票crossed cheque 0-uj0"r`  
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普通横线general crossing 0(+<uo~6p1  
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特别横线special crossing Ux',ma1JK  
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空白支票blank cheque :a&M]+!  
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失效支票，过期支票stale cheque }Jh.+k|_  
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普通支票open cheque (^B1Kt!<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g5 *E\T%8  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )OQm,5F1  
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支票换现金||兑现to cash a cheque |+8rYIms`  
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清理票款to clear a cheque R $<{"b  
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保证兑现to certify a cheque CaCApL  
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填写支票数额to fill up a cheque &'e+`\  
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支票上划线to cross a cheque y /8iEs  
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开发支票to make out a cheque (oiQ5s^f  
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签发支票，开立支票to draw a cheque||to issue a cheque ]c_lNHssmq  
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透支支票to overdraw a cheque C4X3;l Z%S  
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背书支票to endorse a cheque 8M3
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请付票款||清付票款to pay a cheque||to honour a cheque NmpNme  
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支票退票to dishonour a cheque n~>b }DY  
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拒付支票to refuse a cheque *.$ov<E.  
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拒付支票to stop payment of a cheque @/01MBs;  
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提示要求付款to present for payment m=pH G  
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见票即付持票人payable to bearer Q[`2?j?  
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支付指定人payable to order z __#PQ,n  
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已过期||无效out of date||stale g*9&3ov  
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请给出票人R/D||refer to drawer 4^6Oh#p0
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZkMH
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文字与数字不一致words and figures differ zcEpywNP  
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支票 a ?wg~|g  
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时间已过account closed w'5W L  
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更改处应加盖印章alterations require initials 5kv]k?   
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时间已过effects not cleared t6+>Zr  
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停止付款payment stopped RQn3y-N]  
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支票毁损cheque mutilated C4C! -12  
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汇款||寄钱to remit||to send money Au?(_*/0  
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寄票供取款||支票支付to send a cheque for payment A`b )7+mB  
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寄款人a remitter
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收款人a remittee {S5D~A*a+  
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国外汇票foreign Bill 9\NP)Vm
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国内汇票inland Bill xZ&S7G1  
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跟单汇票documentary bill @sb00ad2q  
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空头汇票accommodation bill F30jr6F\  
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原始汇票original bill =E%<" FB  
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改写||换新票据renewed bill F1o"H/:n  
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即期汇票sight bill||bill on demand oE4hGt5x{  
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…days after date||…days after date…日后付款 ui6B  
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…months after date||…months after date…月后付款 DV~1gr,\  
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见票后…日付款…days after sight||…days sight |]H2a;vUJR  
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见票后…月付款…months after sight||…months sight W\<5'9LNb  
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同组票据set of bills ^i^S1h"  
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单张汇票sola of exchange||sole of exchange Fk,3th  
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远期汇票usance bill||bill at usance $mOK|=tI_  
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长期汇票long bill Z@8amT;Y  
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短期汇票short bill \ca4X{x  
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逾期汇票overdue bill ZdHWSfO)O  
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宽限日期days of grace I/)dXk~  
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电汇telegraphic transfer （T.T） Qg _?..%  
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邮汇postal order||postal note （Am.）||post office order||money order }RUC#aW1  
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本票promissory note （P/N） m9xu$z|e  
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押汇负责书||押汇保证书letter of hypothecation Hab9~v ]  
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副保||抵押品||付属担保物collateral security ^LC5orO  
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担保书trust receipt||letter of indemnity WD?V1:>+  
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承兑||认付acceptance !s)$_tG  
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单张承兑general acceptance *,
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有条件承兑qualified acceptance |XH3$;=*h  
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附条件认付conditional acceptance R
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部分认付partial acceptance   ntkinbbD