[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。   A,i75kd  
会计报表statement of account ['z[  
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往来帐目account current wB'zuPAK6  
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现在往来帐||存款额current accout ~HQ9i%exg  
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销货帐account sales fEB7j-t  
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共同计算帐项joint account .CP&bJP%  
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未决帐项outstanding account kd"N29  
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贷方帐项credit account||creditor account EpQ8a[<-3  
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借方帐项debit account||debtor account 54zl nM$  
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应付帐||应付未付帐account payable 0!v->Dk  
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应收帐||应收未收帐account receivable s+tGFjq  
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新交易||新帐new account &^4++  
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未决帐||老帐old account )8
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现金帐cash account 1;VHM'  
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流水帐running account <$JaWL  
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暂记帐||未定帐suspense account >LDhU%bH  
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过期帐||延滞帐overdue account||pastdue account V^;jJ']  
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杂项帐户sundry account DK}"b}Fvq  
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详细帐单||明细表detail account Nz)l<S9>  
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呆帐bad account o=1
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会计项目title of account 6^DR0sO  
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会计薄||帐薄account-book /t(C>$ }p  
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营业报告书||损益计算表account of budiness||business report Sf8{h|71  
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借贷细帐||交验帐account rendered yDGVrc'  
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明细帐account stated AoyX\iqQ  
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与…银行开立一户头to open an account with ,GgAsj
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与…银行建立交易to keep account with .rf" (lM  
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继续记帐to keep account 1</kTm/Qa  
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与…有交易to have an account with }m-FGk  
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作成会计帐||有往来帐项to make out an account with `Ry]y"K  
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清算||清理债务to make up an account 1w&!H]%{  
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清洁帐目||与…停止交易to close ones account with RZCq{|L  
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结帐to close an account T|6a("RL  
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清理未付款to ask an account||to demand an account $O5UyKI  
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结清差额to balance the account with 0xXC^jx:  
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清算to settle an account||to liquidate an account||to square an account Vkc#7W(  
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审查帐目||监查帐目to audit an account [2{1b`
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检查帐目to examine an account QhK#Y{xY  
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转入A的帐户to charge the amount to As account yu/`h5&*  
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以计帐方式付款to pay on account ]V#M%0:Q82  
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代理某人||为某人on ones account||on account of one a)'5Nw9*  
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为自己计算||独立帐目on ones own account HZf/CE9T  
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由某人收益并负风险on ones account and risk||for ones account and risk ixT:)|'i  
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由某人负担for ones account||for account of one uPl\I6k  
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按某人指示||列入某人帐户by order and for account of one XnWr5-;
 
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列入5月份帐目for May account <U\B!fO'  
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编入某中帐项下to pass to the account of||to place to the account of [6XF=L,!  
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寄出清算书to send in an account||to send in render an account n4#;k=mA  
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支票薄cheque book N<-gI9_  
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支票陈票人cheque drawer #ka
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持票人cheque holder m1Mt#@,$  
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不记名支票cheque to bearer||bearer cheque O4V.11FnW  
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记名支票||认人支票cheque to order ~ijVmWNk  
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到期支票antedated cheque w"c
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未到期支票postdated cheque |6K+E6H  
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保付支票certified cheque pH"#8O&  
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未获兑现支票，退票returned cheque 2[O&NdP\Zk  
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横线支票crossed cheque Wp!%-vzy&  
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特别横线special crossing |yQZt/*SOZ  
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空白支票blank cheque ~M7y*'oY  
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失效支票，过期支票stale cheque g1W.mAA3B  
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普通支票open cheque 'rO!AcdLU  
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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?);eJtV/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 723bkJw V  
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支票换现金||兑现to cash a cheque vq^f}id  
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清理票款to clear a cheque P@$/P99  
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保证兑现to certify a cheque 86 W9rR  
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填写支票数额to fill up a cheque :km61  
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支票上划线to cross a cheque Xjo5 v*Pu  
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开发支票to make out a cheque 66/3|83Z  
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签发支票，开立支票to draw a cheque||to issue a cheque D
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透支支票to overdraw a cheque # {w9s0:  
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背书支票to endorse a cheque 1crnmJ!C  
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请付票款||清付票款to pay a cheque||to honour a cheque 5R'TcWf#W  

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支票退票to dishonour a cheque 0f

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拒付支票to refuse a cheque ]+|~cRQ9I  
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拒付支票to stop payment of a cheque LQ(yScA@  
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提示要求付款to present for payment ^* J2'X38I  
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见票即付持票人payable to bearer N}pw74=1  
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支付指定人payable to order giZP.C"0  
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已过期||无效out of date||stale ]8Q4B W  
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请给出票人R/D||refer to drawer K[ (NTp$E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <_3b1VhZ  
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文字与数字不一致words and figures differ 'yL%3h _@  
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支票 _(h&7P9  
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时间已过account closed <)u`~$n2  
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时间已过effects not cleared S"xKL{5  
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停止付款payment stopped [N/"5 [  
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支票毁损cheque mutilated 8$0rR55  
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汇款||寄钱to remit||to send money 0a}u;gt,4w  
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寄票供取款||支票支付to send a cheque for payment Of4^?` ^  
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寄款人a remitter
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收款人a remittee Hm%;=`:'  
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国外汇票foreign Bill wid;8%m  
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国内汇票inland Bill (2:/8\_P  
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跟单汇票documentary bill )u/yF*:n  
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空头汇票accommodation bill lzYnw)Pv  
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原始汇票original bill m0cP(  
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改写||换新票据renewed bill ?sMP~RHQ  
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即期汇票sight bill||bill on demand N(y\dL=v  
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…days after date||…days after date…日后付款 /)4I|"}R0I  
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…months after date||…months after date…月后付款 .R9IL-3fO  
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见票后…日付款…days after sight||…days sight Up, vD)tG  
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见票后…月付款…months after sight||…months sight ;~\MZYs3m  
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同组票据set of bills L30$%G|  
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单张汇票sola of exchange||sole of exchange !ykx^z  
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远期汇票usance bill||bill at usance WN_pd%m  
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长期汇票long bill LJ(1RK GCz  
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短期汇票short bill I~9hx*!%%  
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逾期汇票overdue bill (Gw,2-A  
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宽限日期days of grace yGsz2T;w  
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电汇telegraphic transfer （T.T） l?q%?v8  
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邮汇postal order||postal note （Am.）||post office order||money order U7DC x=B  
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本票promissory note （P/N） V`-vR2(  
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押汇负责书||押汇保证书letter of hypothecation @y/wEBb  
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副保||抵押品||付属担保物collateral security 0K-*WQ*#9  
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担保书trust receipt||letter of indemnity ]O:N-Y  
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承兑||认付acceptance K"V:<a  
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单张承兑general acceptance Cj*-[EL<  
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有条件承兑qualified acceptance 60Z]M+8y8  
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附条件认付conditional acceptance k?VQi5M  
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部分认付partial acceptance   fRm}S>Nibb